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All Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Arfandi Arfandi
Universitas Muhammadiyah Sorong, Indonesia
Economics, Econometrics & Finance

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TAX RISK MANAGEMENT AND FINANCIAL REPORTING QUALITY Arfandi Arfandi; Amiruddin Amiruddin; Rahmawati HS
INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS Vol. 2 No. 12 (2026): INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Publisher : CV. Adiba Aisha Amira

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20520135

Abstract

This study aims to comprehensively examine the relationship between tax risk management and financial reporting quality through a literature review approach. In a global context characterized by increasing complexity of tax regulations and demands for transparency of financial information, tax risk management has become a strategic aspect that not only influences fiscal compliance but also impacts the integrity and credibility of corporate financial reports. The method used in this study is a systematic literature review, which categorizes, compares, and synthesizes the results of previous research from various reputable scientific journals. The results indicate that effective tax risk management tends to improve financial reporting quality by reducing fiscal uncertainty, minimizing profit manipulation practices, and strengthening a company's internal oversight mechanisms. Conversely, weak tax risk management has the potential to reduce financial reporting quality due to increased tax aggressiveness and the risk of reporting errors. This study confirms that tax risk management functions not only as a tax compliance tool but also as a crucial instrument in improving the quality of corporate financial information. This study is expected to serve as a reference for further research and as a consideration for regulators and practitioners in strengthening tax governance and financial reporting.
GREEN TAXATION AND CORPORATE ENVIRONMENTAL PERFORMANCE: A GLOBAL PERSPECTIVE Arfandi Arfandi; Amiruddin Amiruddin; Asri Usman
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 10 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20507783

Abstract

This study aims to analyze the relationship between green taxation policies and corporate environmental performance from a global perspective using a literature review method. Green taxation is viewed as an economic instrument designed to encourage environmentally friendly behavior through fiscal incentives and disincentives. In this study, various scientific sources such as international journals, global institutional reports, and academic publications were systematically analyzed to identify patterns, trends, and the impact of environmental tax implementation on corporate behavior. The results of the study indicate that the implementation of green taxation generally contributes positively to improving corporate environmental performance, particularly in terms of energy efficiency, emission reduction, and sustainable technological innovation. Thus, this study provides a conceptual contribution to understanding the role of green taxation as a strategic public policy instrument in driving the transformation of business practices toward environmental sustainability at the global level.
THE IMPACT OF TAX AGGRESSIVENESS ON FIRM VALUE AND AUDIT QUALITY Arfandi Arfandi; Sri Sundari; Mediaty Mediaty
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 10 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20507810

Abstract

This study aims to examine in depth the impact of tax aggressiveness on firm value and audit quality using a literature review method. In an increasingly competitive and complex business environment, companies often employ tax aggressive practices as a strategy to minimize their tax burden and increase profitability. The method used in this study is a systematic literature review, identifying, categorizing, and analyzing findings from various relevant scientific articles. The results indicate that tax aggressiveness has diverse impacts on firm value. On the one hand, tax aggressiveness can increase firm value in the short term by increasing after-tax profits. This study confirms that the interaction between tax aggressiveness, firm value, and audit quality is a crucial aspect of modern corporate governance.
Co-Authors Amiruddin Amiruddin Asri Usman Mediaty Rahmawati HS Sri Sundari