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All Journal Jurnal Organisasi Dan Manajemen 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 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
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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

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Systematic Literature Review: The Influence Of Tax Understanding, Taxpayer Awareness, And Tax Socialization On Tax Compliance Of Msmes In Indonesia Lestari, Desak Nyoman Lia; Fuadah, Luk Luk
Journal of Management, Economic, and Accounting Vol. 4 No. 1 (2025): Januari- Juni
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i1.695

Abstract

Tax compliance among Micro, Small, and Medium Enterprises (MSMEs) plays a crucial role in increasing state revenue and supporting national development. However, the level of tax compliance among MSMEs in Indonesia is still relatively low, influenced by various factors such as tax understanding, taxpayer awareness, and the effectiveness of tax socialization. This study aims to analyze the impact of tax understanding, taxpayer awareness, and tax socialization on MSME tax compliance in Indonesia through a Systematic Literature Review (SLR) approach. The research method involved collecting literature from four main databases (Emerald Insight, DOAJ, Google Scholar, and ResearchGate), resulting in 331 articles. After screening, 21 relevant articles were selected for analysis. The results show that good tax understanding positively contributes to increased tax compliance, while high taxpayer awareness and effective tax socialization also play a significant role in influencing compliance behavior. Tax education-based policies, both technical and value-based, prove to be key in enhancing MSME tax compliance, especially in more difficult-to-reach areas. This study provides important contributions to tax policies that are more responsive to the characteristics of MSMEs in Indonesia.
Multinational Tax Planning: Foreign Tax Credit Limitations And Income Shifting Putri, Mareta; Sihombing, Belandina Anita Sere; Fuadah, Luk Luk
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 6 No. 2 (2025): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v6i2.2720

Abstract

This study analyses the influence of Foreign Tax Credit (FTC) Limitations and Income Shifting on the taxation strategies of multinational companies using the Systematic Literature Review (SLR) method. This study categorises findings from 20 scientific articles into three main groups: research supporting the significant influence of FTC Limitations and Income Shifting on tax strategies, research finding no strong relationship between the two, and research identifying other factors contributing to multinational companies' tax planning. The results indicate that FTC Limitations encourage companies to use Income Shifting strategies to reduce their global tax liabilities. Practices such as transfer pricing, thin capitalisation, and the use of tax havens are often used to optimise tax payments. However, some studies indicate that domestic tax policies, corporate ownership structures, and international accounting standards also play an important role in corporate tax decisions. In addition, the lack of coordination in tax policies between countries creates loopholes that allow companies to exploit tax arbitrage
A Systematic Literature Review: SMEs Tax Compliance in National and Internatioanl Perspectives Putri, Mareta; Fuadah, Luk Luk
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 6 No. 2 (2025): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v6i2.2731

Abstract

Tax compliance is a strategic issue in the taxation systems of developing countries, including Indonesia, especially among Micro, Small, and Medium Enterprises (MSMEs) that contribute significantly to the Gross Domestic Product (GDP) but still show low levels of tax compliance. This study aims to conduct a Systematic Literature Review (SLR) of 30 national and international scientific articles discussing factors that influence MSME tax compliance. The results of the study indicate that Indonesian studies focus more on internal factors such as tax knowledge, awareness, socialisation, and fiscal services. In contrast, international studies emphasise structural and systemic factors such as the complexity of the tax system, compliance costs, trust in the government, and the effectiveness of digital and accounting systems. Quantitative approaches dominate the methods used, but there are variations in approaches in international studies. Cultural and economic differences influence policy orientation, with Indonesian studies promoting education and services, while international studies propose systemic reforms such as digitalisation and simplification of tax administration. These findings are expected to provide insights for policymakers to design more contextual and effective SME tax compliance strategies
Optimalisasi Dan Tantangan Strategi Pajak Dalam Lingkungan Bisnis Modern Sihombing, Belandina Anita Sere; Fuadah, Luk Luk
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 6 No. 2 (2025): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v6i2.2739

Abstract

  Tax planning is the central component of corporate finance strategy geared towards minimizing tax liabilities through legal means. With the current situations in business caused by globalization and digitalization, tax planning has not only been a tool of effectiveness but also has faced regulatory and ethical tests. This study aims to examine various tax schemes employed by companies and how they impact company performance and tax compliance. Adhering to a Systematic Literature Review (SLR) approach, this research analyzes 31 highest-ranked. Journal articles from reputable scholarly databases in order to identify trends, challenges, and efficiency of tax strategies. The findings indicate that efficient tax strategies can assist the financial performance of a firm, but may also evolve into aggressive tax avoidance habits in case of adequate control. This research also suggests that transparency, corporate governance, and regulatory frameworks are among the factors that contribute significantly to the impact on tax strategy effectiveness. There are contradictory results in other research when considering the relationships between business strategy, leverage, profitability, and tax avoidance. Strict regulation in certain countries has been found to promote tax compliance, but in the digital economy, the rise in tax rates does not always equal high corporate tax ratios. The conclusion of the study emphasizes the necessity of reconciling regulatory compliance and tax optimization in designing an equitable and sustainable tax system. The study is beneficial to both academics and practitioners in understanding the dynamics of tax planning strategies and how they influence the modern business landscape.
Taxing the Digital Economy: Bridging the Impact of E-Commerce Tax Regulations on Taxpayer Compliance Ramadanty, Jesica; Fuadah, Luk Luk
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 6 No. 2 (2025): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v6i2.2744

Abstract

This study investigates the effectiveness of e-commerce tax regulations in enhancing taxpayer compliance by conducting a systematic literature review of 20 academic articles published between 2019 and 2025. With the rapid growth of the digital economy, governments across developed and developing countries have introduced new legal frameworks to address the taxation challenges associated with online transactions. This study identifies key regulatory, institutional, and behavioral factors that influence taxpayer compliance in e-commerce contexts. The findings reveal that tax knowledge, regulatory clarity, service quality, and enforcement mechanisms such as audits and penalties positively influence compliance. However, challenges such as regulatory complexity, low tax literacy, limited digital infrastructure, and cross-border enforcement remain persistent barriers, especially in emerging economies. This study also highlights significant differences in regulatory approaches across regions, with Southeast Asian countries such as Indonesia and Malaysia taking proactive steps to bridge tax policy and digital trade. The study concludes that successful implementation of e-commerce tax regulation depends not only on legal mandates but also on the perceived fairness, efficiency, and accessibility of tax systems. The findings provide practical insights for policymakers to enhance tax compliance by focusing on simplification, education, and trust-building strategies in the digital economy.
Related party transactions and corporate tax management: insights from a systematic literature review Ramadanty, Jesica; Sihombing, Belandina Anita Sere; Fuadah, Luk Luk
Journal of Accounting and Digital Finance Vol. 5 No. 1 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i1.1759

Abstract

This study aims to systematically analyse the existing literature on Related Party Transactions (RPT) and their implications for corporate tax management. Using a systematic literature review method, 28 peer-reviewed articles published between 2019 and 2024 from Scopus-indexed journals were selected based on predefined inclusion criteria. The review reveals that RPT is closely associated with various corporate outcomes such as earnings management, tax avoidance, firm value, and financial reporting quality. The findings indicate that while some studies support the opportunistic view of RPT and linking it with aggressive tax strategies, others present a more efficient perspective, highlighting RPT as a means of resource allocation and internal financing. The research identifies Agency Theory as the most dominant theoretical lens, followed by Stakeholder Theory, Resource Dependence Theory, and others. Independent variables examined in the literature include RPT types, board characteristics, ownership structure, CSR/ESG disclosure, and institutional factors, while dependent variables range from earnings management to tax avoidance and firm value. The analysis also highlights inconsistencies in empirical results, driven by differences in institutional contexts, regulatory environments, and moderating variables such as CSR, board independence, and audit quality.
Kepatuhan Pajak Berbasis Theory of Planned Behaviour (TPB): A Systematic Literature Review (SLR) Harefa, Tulus; Fuadah, Luk Luk; Yusnaini
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 6 No. 4 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Juni - Juli 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v6i4.5070

Abstract

Kepatuhan pajak merupakan faktor kunci dalam mengoptimalkan penerimaan negara. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kepatuhan pajak berdasarkan Theory of Planned Behaviour (TPB) dengan menggunakan pendekatan Systematic Literature Review (SLR). TPB menjelaskan bahwa kepatuhan pajak dipengaruhi oleh tiga faktor utama yaitu sikap, norma subjektif, dan kontrol keperilakuan yang dipersepsikan. Penelitian ini mengumpulkan dan menganalisis artikel ilmiah yang relevan dari tahun 2019 hingga 2024 dari database akademis terkemuka. Hasil analisis menunjukkan bahwa sikap positif terhadap pajak, tekanan sosial dari lingkungan, dan persepsi kemudahan dan hambatan dalam pembayaran pajak secara signifikan mempengaruhi niat dan perilaku wajib pajak. Selain itu, faktor eksternal seperti kebijakan fiskal, sistem administrasi perpajakan, dan sanksi hukum juga berperan dalam membentuk kepatuhan pajak. Implikasi dari penelitian ini memberikan wawasan bagi para pembuat kebijakan dalam merancang strategi peningkatan kepatuhan pajak berdasarkan pendekatan psikologis dan perilaku.
Pajak karbon dalam mewujudkan Sustainable Development Goals: a systematic literature review Harefa, Tulus; Fuadah, Luk Luk
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 3 No. 4 (2025): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v3i4.1455

Abstract

Pajak karbon memiliki potensi besar dalam mendukung pencapaian Sustainable Development Goals (SDGs), namun implementasinya memerlukan pendekatan yang hati-hati dengan kebijakan pendukung yang efektif. Penelitian ini mengkaji berbagai literatur terkait implementasi pajak karbon, dengan fokus pada tantangan dan peluang di negara berkembang, khususnya Indonesia. Penelitian ini menggunakan metode systematic literature review (SLR) dengan kriteria inklusi berupa artikel yang dipublikasikan antara tahun 2018 hingga 2024. Dari total 120 artikel yang diidentifikasi, sebanyak 30 artikel dipilih secara purposif berdasarkan relevansi topik dan kualitas akademik. Hasil studi menunjukkan bahwa pajak karbon dapat menjadi alat yang efektif untuk mencapai tujuan keberlanjutan, terutama jika kebijakan yang diterapkan mempertimbangkan kesetaraan sosial, efisiensi ekonomi, dan keberlanjutan lingkungan. Namun, keberhasilan implementasi sangat bergantung pada kesiapan infrastruktur perpajakan, pemahaman publik, serta dukungan kebijakan yang menyeluruh. Oleh karena itu, untuk memastikan efektivitas pajak karbon dalam mendukung pencapaian SDGs, diperlukan pengembangan kapasitas kelembagaan, peningkatan kesadaran masyarakat, serta penyesuaian kebijakan dengan konteks sosial dan ekonomi yang ada. Temuan ini memberikan wawasan penting bagi pengambil kebijakan dalam merancang pajak karbon yang lebih adaptif dan berkelanjutan di Indonesia.
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.
IMPLEMENTATION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) IN MANAGEMENT ACCOUNTING SYSTEM ON THE QUALITY OF FINANCIAL REPORTS (SLR APPROACH) Fadhlurrahman, Rafli; Fuadah, Luk Luk
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 2 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56858/jmpkn.v1i2.553

Abstract

This study aims to analyze the impact of implementing International Financial Reporting Standards (IFRS) on accounting management systems and the quality of corporate financial statements. The research method used is a Systematic Literature Review (SLR), with data sources derived from 25 journals indexed in Scopus and SINTA. This study examines changes in accounting policies, the integration of technology into accounting systems, internal control, and challenges in IFRS implementation. The results indicate that IFRS enhances the transparency and comparability of financial statements by reducing earnings management practices and improving the timeliness of loss recognition. Additionally, IFRS encourages companies to adopt more advanced accounting information systems to ensure accuracy and efficiency in financial reporting. However, IFRS implementation also faces challenges, such as the costs of technological adjustments and the need for stronger regulatory oversight. In conclusion, IFRS plays a crucial role in improving financial reporting quality and the effectiveness of accounting management systems, but its success largely depends on a company’s readiness to adapt to regulatory changes. Therefore, it is recommended that companies invest in accounting technology, enhance human resource capacity, and strengthen internal oversight to maximize the benefits of IFRS and mitigate associated risks.
Co-Authors Abd. Rasyid Syamsuri Andriana, Isni Anna Yulianita Arisman, Anton Aryanto Aryanto ASPAHANI ., ASPAHANI 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 Muktarudin, Muktarudin Novelia, Riska Novelia, Rizka Prasetyawati, Tyas Pratiwi, Novia Indri Purnama, Zuardiansyah Adi 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 Tertiarto Wahyudi Umi Kalsum Yulia Saftiana Yuniarti, Emylia Yunisvita, Yunisvita Yusnaini Yusnidar Yusnidar