Article Per Year (5 Year)
p-Index From 2020 - 2025
4.281
P-Index
This Author published in this journals
All Journal IJBE (Integrated Journal of Business and Economics) Jurnal Organisasi Dan Manajemen Jurnal Riset Terapan Akuntansi International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Dinasti International Journal of Digital Business Management JURNAL AKUNTANSI Sricommerce: Journal of Sriwijaya Community Services Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Forum Bisnis dan Kewirausahaan Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Fokus Manajemen Jurnal Manajemen Perbankan Keuangan Nitro Journal of Accounting and Digital Finance Balance : Jurnal Akuntansi dan Manajemen Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Journal of International Conference Proceedings Publikasi Hasil Pengabdian Kepada Masyarakat. Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Journal of Artificial Intelligence and Digital Business Jurnal Informatika Ekonomi Bisnis Journal of Management, Economic, and Accounting
Fuadah, Luk Luk
Unknown Affiliation
Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Nursing Social Sciences Other

Published : 34 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Dinasti International Journal of Digital Business Management

 1 
Domestic Tax Planning: Tax Avoidance and Tax Evasion Sharla Martiza, Berlika; Santoso, Rizki Agung; Fuadah, Luk Luk
Dinasti International Journal of Digital Business Management Vol. 6 No. 3 (2025): Dinasti International Journal of Digital Business Management (April - Mei 2025)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v6i3.4594

Abstract

Domestic tax planning has become a central topic in global tax discussions, particularly in the context of tax avoidance and tax evasion. Tax avoidance refers to legally but aggressively reducing tax obligations, whereas tax evasion involves illegal actions aimed at evading taxes. This study aims to systematically review recent research on domestic tax planning using the Systematic Literature Review (SLR) method. Data were collected from 100 reputable journals published between 2019 and 2024 and analyzed using a thematic approach. The findings indicate that executive characteristics, tax morale, and corporate social responsibility (CSR) play significant roles in tax planning strategies. Moreover, complex tax regulations in developed countries tend to drive more sophisticated tax planning schemes, while in developing countries, a lack of transparency and oversight increases the likelihood of tax evasion. This study emphasizes that tax planning can provide economic benefits for companies but also poses reputational risks. Regulators need to strengthen tax policies to limit tax evasion without hindering legitimate tax planning. Future research is expected to explore the impact of technology on tax strategies and the effectiveness of more transparent and accountable tax policies.
Co-Authors Abd. Rasyid Syamsuri Andriana, Isni Anna Yulianita Arisman, Anton Aryanto Aryanto ASPAHANI ., ASPAHANI Azwardi Azwardi Barezki, M Bagus Burhanuddin Burhanuddin Damayani, Fitri Dewi, Kencana Dirta Pratama Atiyatna Fadhlurrahman, Rafli Failasufa, Mila Febriani, Fenti Gunawan, M.A. Andrew Harefa, Tulus Jamilah, Wardatul Ka Utama, Hendri Kartasari, Shelly Febriani Lestari, Desak Nyoman Lia Liliana Liliana Martiza, Berlika Sharla Muhammad Abdillah Mukhtaruddin Mukhtaruddin MUKHTARUDIN MUKHTARUDIN Muktarudin, Muktarudin Novelia, Riska Novelia, Rizka Prasetyawati, Tyas Pratiwi, Novia Indri Purnama, Zuardiansyah Adi Putra, Edo Arta Fandala Putri, Anggia Marshanda Putri, Ayu Fitria Putri, Mareta Rahmawati, Rahmawati Ramadanty, Jesica Rika Henda Safitri, Rika Henda Rochmawati Daud, Rochmawati Saggaf, Abdullah Santoso, Rizki Agung Sharla Martiza, Berlika Sihombing, Belandina Anita Sere Susetyo, Didik Syathiri, Ahmad Tertiarto Wahyudi Umi Kalsum Yulia Saftiana Yuniarti, Emylia Yunisvita, Yunisvita Yusnaini Yusnidar Yusnidar