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All Journal Jurnal Akuntansi Keuangan Dan Perpajakan
Sri Wahyuni
Perbanas Institute, DKI Jakarta, Indonesia
Economics, Econometrics & Finance

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Sustainability Reporting, Agresivitas Pajak, Capital Intensity, dan Ukuran Perusahaan: Systematic Literature Review Sri Wahyuni; Yurika Aprilia; Annathasia Puji Erasashanti
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Sustainability Reporting is a form of corporate transparency that communicates economic, social, and environmental information to stakeholders. This study aims to analyze and synthesize previous empirical research concerning the relationships of Tax Aggressiveness, Capital Intensity, and Firm Size with Sustainability Reporting. A Systematic Literature Review (SLR) approach was applied to empirical studies published during 2015–2026. From 81 identified articles, 37 studies were included after screening and duplicate removal. The synthesis indicates that the relationships of Tax Aggressiveness and Firm Size with Sustainability Reporting remain mixed, while direct evidence concerning Capital Intensity and Sustainability Reporting is limited. Differences in findings may reflect company characteristics, industry sector, measurement methods, corporate governance, and research context.
Co-Authors Annathasia Puji Erasashanti Yurika Aprilia