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All Journal IJBE (Integrated Journal of Business and Economics) Jurnal Organisasi Dan Manajemen Jurnal Riset Terapan Akuntansi Dinasti International Journal of Education Management and Social Science 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) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Forum Bisnis dan Kewirausahaan Munaddhomah: Jurnal Manajemen Pendidikan Islam 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 Sains Manajemen  Nitro Eduvest - Journal of Universal Studies Jurnal Informatika Ekonomi Bisnis Journal of Management, Economic, and Accounting Jurnal Ekonomi, Manajemen, Akuntansi
Fuadah, Luk Luk
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Religion Aerospace Engineering Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Neuroscience Nursing Social Sciences Other

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PENGARUH TAX AVOIDANCE TERHADAP TRANSFER PRICING: SYSTEMATIC LITERATURE REVIEW Failasufa, Mila; Fuadah, Luk Luk
Jurnal Sains Manajemen Nitro Vol. 4 No. 2 (2025): Towards Get The Intelligence Research in Business and FInance
Publisher : Program Pasca Sarjana IBK Nitro

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Abstract

Systematic Literature Review (SLR) ini bertujuan untuk mensintesis bukti empiris mengenai pengaruh tax avoidance terhadap perilaku transfer pricing pada perusahaan multinasional. Metode kajian mengikuti protokol PRISMA dengan menganalisis 22 artikel terindeks Scopus Q1-Q3 yang diterbitkan dalam rentang 2019-2025. Hasil analisis menunjukkan bahwa hubungan tax avoidance dan transfer pricing secara teoritis positif melalui mekanisme profit shifting dan optimisasi pajak global (Putri et al., 2024; Haryadi et al., 2025), namun temuan empiris tidak konsisten karena adanya variasi regulasi BEPS dan pengawasan fiskal antar yurisdiksi (Zhang & She, 2024; Rogers & Oats, 2022). Sementara itu, hubungan tax avoidance dan transfer pricing ditandai polarisasi antara agency theory (Haryadi et al., 2025) dan political cost theory (Sastrodiharjo & Mukti, 2024), dengan Agency Theory menjadi kerangka teoretis dominan (22.86%) dalam menjelaskan strategi multinational tax planning. Simpulan kajian mengonfirmasi bahwa ketidakkonsistenan hubungan antarvariabel dipengaruhi faktor kontinjensi seperti keberadaan tax haven, karakteristik industri, dan implementasi regulasi BEPS OECD.
PENGARUH KEBIJAKAN PEMBATASAN FOREIGN TAX CREDIT TERHADAP STRATEGI INCOME SHIFTING PERUSAHAAN MULTINASIONAL: A SYSTEMATIC LITERATURE REVIEW Purnama, Zuardiansyah Adi; Fuadah, Luk Luk
Jurnal Sains Manajemen Nitro Vol. 4 No. 2 (2025): Towards Get The Intelligence Research in Business and FInance
Publisher : Program Pasca Sarjana IBK Nitro

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Abstract

Systematic Literature Review (SLR) ini bertujuan untuk mensintesis bukti empiris terkini mengenai pengaruh kebijakan pembatasan Foreign Tax Credit(FTC) terhadap strategi income shifting perusahaan multinasional. Metode kajian mengikuti protokol PRISMA dengan menganalisis 20 artikel terindeks Scopus yang diterbitkan pada periode 2020-2025. Hasil analisis menunjukkan bahwa pembatasan FTC melalui berbagai instrumen kebijakan seperti withholding tax, pajak minimum, dan persyaratan dokumentasi secara umum terbukti efektif dalam mengurangi praktik income shifting. Namun, temuan empiris mengungkapkan ketidakkonsistenan yang disebabkan oleh kemampuan adaptasi perusahaan multinasional dalam mengembangkan strategi substitusi yang lebih kompleks. Efektivitas kebijakan pembatasan FTC dalam konteks multinasional sangat dipengaruhi oleh faktor-faktor seperti kompleksitas struktur korporasi, implementasi paket BEPS OECD, dan kapasitas perusahaan dalam memanfaatkan celah regulasi antar yurisdiksi.
Systematic Literature Study: Challenges and Opportunities for the Application of Withholding Tax in the Era of Globalization Sianturi, Agusman; Kalsum, Umi; Fuadah, Luk Luk; Novelia, Rizka; Utama, Amri
Eduvest - Journal of Universal Studies Vol. 5 No. 12 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i12.52438

Abstract

The implementation of Withholding Tax (WHT) in Indonesia confronts multifaceted challenges encompassing both internal taxpayer factors—including staff understanding, motivation, and capacity—and external factors such as transaction complexity, administrative procedures, and limited system digitalization. Risks of incorrect withholding, tax avoidance, and sectoral compliance variations underscore the necessity for integrated strategic interventions. This study aims to analyze WHT challenges, identify opportunities, and examine strategies based on Tax Compliance Theory, considering taxpayers' attitude, subjective norms, and perceived behavioral control. The research employs a systematic literature review methodology, analyzing 50 peer-reviewed journals (Q1-Q3 international and S2-S3 national publications) published within the last decade. Literature selection followed rigorous inclusion criteria: studies specifically addressing WHT implementation, containing challenge and opportunity analyses, and demonstrating methodological rigor. The analytical framework utilized thematic synthesis to identify patterns across internal and external compliance factors, subsequently evaluated through the Tax Compliance Theory lens. Findings indicate that effective strategies include system digitalization, staff training, taxpayer education, incentive-penalty mechanisms, regulatory harmonization, and real-time monitoring and auditing. Notably, this study contributes novel insights by synthesizing WHT compliance challenges within the globalization context, particularly addressing cross-border digital transactions and fintech sector implications previously underexplored in Indonesian taxation literature. The integrated strategic framework proposed bridges theoretical understanding with practical implementation, offering evidence-based policy recommendations. Implementing these integrated strategies is expected to enhance voluntary compliance, minimize withholding errors, and strengthen WHT effectiveness across all sectors, including MSMEs and fintech.
Relationship Between Leadership Style, Work Engagement, Performance Management System and Impact for Productivity Employee Mizvi, Adhiya; Farhana, Dana; Fuadah, Luk Luk
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 2 (2025): Dinasti International Journal of Education Management And Social Science (Decem
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i2.5705

Abstract

This study presents a systematic literature review that explores the complex relationships between leadership style, work engagement, performance management systems (PMS), and employee productivity. Guided by the PRISMA protocol, a total of 57 peer-reviewed articles published between 2020 and 2025 in Scopus-indexed journals (Q1–Q4) and SINTA-indexed journals (Level 2–4) were analyzed. The findings indicate that transformational leadership consistently exerts the strongest positive influence on work engagement and employee productivity, whereas laissez-faire leadership demonstrates negative effects. Work engagement emerges as a key mediating variable that translates leadership influence into productive work behaviors. PMS functions as an organizational infrastructure that moderates and, in some cases, mediates the leadership–performance relationship, with adaptive and fair systems producing superior outcomes. The integration of leadership, work engagement, and PMS generates a synergistic effect that contributes to sustained and measurable productivity improvements. This review contributes to the literature by offering a comprehensive integrative framework for understanding the interconnected role of leadership, engagement, and PMS, while also providing theoretical insights and practical implications for enhancing organizational effectiveness.
Management Accounting Practices in the Public Sector: Systematic Analysis of Social, Economic and Environmental Impacts Ayu, Cahyani Putri; Savitri, Jeanne Adelina; Fuadah, Luk Luk
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 2 (2025): Dinasti International Journal of Education Management And Social Science (Decem
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i2.5782

Abstract

Public sector management accounting has evolved from an administrative function into a strategic instrument that enhances efficiency, accountability, and sustainability in governance. This study systematically analyzes the impact of Management Accounting Practices (MAPs) on the social, economic, and environmental dimensions of the public sector. Using the Systematic Literature Review (SLR) method based on PRISMA guidelines, 37 Scopus-indexed articles published between 2015 and 2025 were reviewed. The findings reveal that MAPs improve resource efficiency and budget effectiveness (economic aspect), strengthen accountability and public participation (social aspect), and support the implementation of sustainability accounting and green governance (environmental aspect). Digital transformation further enhances MAPs through data-based reporting and transparent performance monitoring. However, bureaucratic resistance, limited resources, and political influence remain major challenges in developing countries. Overall, MAPs serve as a strategic foundation for achieving efficient, accountable, and sustainable public sector governance.
PENGARUH CAPITAL INTENSITY DAN UKURAN PERUSAHAAN TERHADAP EFFECTIVE TAX RATE PADA PERUSAHAAN MULTINASIONAL: SYSTEMATIC LITERATURE REVIEW Triasma, Citra; Fuadah, Luk Luk
Jurnal Sains Manajemen Nitro Vol. 4 No. 2 (2025): Towards Get The Intelligence Research in Business and Finance
Publisher : Program Pasca Sarjana IBK Nitro

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Abstract

Systematic Literature Review (SLR) ini bertujuan untuk mensintesis bukti empiris mengenai pengaruh capital intensity dan ukuran perusahaan terhadap Effective Tax Rate (ETR) pada konteks perusahaan multinasional. Metode kajian mengikuti protokol PRISMA dengan menganalisis 30 artikel terindeks Scopus Q1-Q2 dan Sinta 1-2. Hasil analisis menunjukkan bahwa hubungan capital intensity-ETR pada perusahaan multinasional secara teoritis negatif melalui mekanisme transfer pricing dan non-debt tax shield (Bubanić, 2023; Kong, 2024), namun temuan empiris tidak konsisten karena adanya variasi regulasi BEPS dan pengawasan fiskal antar yurisdiksi (Hendayana et al., 2024). Sementara itu, hubungan ukuran perusahaan-ETR ditandai polarisasi antara political power hypothesis (Das & Hoque, 2023) dan political cost hypothesis (Alqatan et al., 2025), dengan Agency Theory menjadi kerangka teoretis dominan (20.03%) dalam menjelaskan strategi multinational tax planning. Simpulan kajian mengonfirmasi bahwa ketidakkonsistenan hubungan antarvariabel dipengaruhi faktor kontinjensi seperti keberadaan tax haven, karakteristik industri, dan implementasi regulasi BEPS OECD.
BAYANGAN GELAP KEPEMIMPINAN: MENELISIK PERAN KARAKTERISTIK CEO DALAM AGRESIVITAS PAJAK KORPORASI Ka Utama, Hendri; Fuadah, Luk Luk
Jurnal Sains Manajemen Nitro Vol. 4 No. 2 (2025): Towards Get The Intelligence Research in Business and Finance
Publisher : Program Pasca Sarjana IBK Nitro

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Abstract

Penelitian ini bertujuan untuk mensintesis bukti empiris mengenai pengaruh karakteristik CEO terhadap agresivitas pajak korporasi melalui pendekatan Systematic Literature Review (SLR). Metode PRISMA diterapkan untuk mengidentifikasi, menyeleksi, dan menganalisis 18 artikel terpublikasi dalam jurnal terakreditasi pada periode 2019–2025. Hasil sintesis menunjukkan bahwa karakteristik CEO—meliputi dimensi demografis, psikologis, dan profesional—secara signifikan memengaruhi keputusan penghindaran pajak. CEO yang lebih muda, overconfident, narsistik, dan berlatar belakang keuangan cenderung lebih agresif dalam strategi pajak. Sebaliknya, CEO perempuan dan yang lebih senior menunjukkan tingkat konservatisme yang lebih tinggi. Temuan ini memperkuat relevansi Upper Echelons Theory dalam menjelaskan bagaimana filter kognitif dan nilai-nilai individu CEO membentuk strategi pajak korporasi. Implikasi penelitian mencakup rekomendasi bagi dewan komisaris dalam seleksi CEO serta bagi regulator dalam merancang kebijakan pengawasan pajak yang lebih efektif
EROSI ATAU ILUSI? PENGARUH TAX HAVEN TERHADAP TAX REVENUE DI NEGARA BERKEMBANG: STUDY LITERATUR REVIEW Fadlhlurrahman, Rafli; Fuadah, Luk Luk
Jurnal Sains Manajemen Nitro Vol. 4 No. 2 (2025): Towards Get The Intelligence Research in Business and Finance
Publisher : Program Pasca Sarjana IBK Nitro

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Abstract

Systematic Literature Review (SLR) ini bertujuan untuk menganalisis pengaruh tax haven terhadap tax revenue di negara berkembang melalui sintesis 25 artikel terpilih dari database Scopus dengan protokol PRISMA. Hasil penelitian mengonfirmasi bahwa tax haven menyebabkan erosi tax revenue yang nyata sebesar 5-15% dari penerimaan pajak perusahaan melalui mekanisme transfer pricing, thin capitalization, dan treaty shopping, dimana Institutional Theory terbukti efektif menjelaskan variasi dampak melalui peran kualitas institusi sebagai faktor pemoderasi, sehingga implikasi kebijakan yang direkomendasikan adalah penguatan kapasitas kelembagaan, harmonisasi kebijakan anti-penghindaran pajak, dan peningkatan kerja sama internasional.
PENGARUH TAX AVOIDANCE TERHADAP TRANSFER PRICING: SYSTEMATIC LITERATURE REVIEW Failasufa, Mila; Fuadah, Luk Luk
Jurnal Sains Manajemen Nitro Vol. 4 No. 2 (2025): Towards Get The Intelligence Research in Business and Finance
Publisher : Program Pasca Sarjana IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Systematic Literature Review (SLR) ini bertujuan untuk mensintesis bukti empiris mengenai pengaruh tax avoidance terhadap perilaku transfer pricing pada perusahaan multinasional. Metode kajian mengikuti protokol PRISMA dengan menganalisis 22 artikel terindeks Scopus Q1-Q3 yang diterbitkan dalam rentang 2019-2025. Hasil analisis menunjukkan bahwa hubungan tax avoidance dan transfer pricing secara teoritis positif melalui mekanisme profit shifting dan optimisasi pajak global (Putri et al., 2024; Haryadi et al., 2025), namun temuan empiris tidak konsisten karena adanya variasi regulasi BEPS dan pengawasan fiskal antar yurisdiksi (Zhang & She, 2024; Rogers & Oats, 2022). Sementara itu, hubungan tax avoidance dan transfer pricing ditandai polarisasi antara agency theory (Haryadi et al., 2025) dan political cost theory (Sastrodiharjo & Mukti, 2024), dengan Agency Theory menjadi kerangka teoretis dominan (22.86%) dalam menjelaskan strategi multinational tax planning. Simpulan kajian mengonfirmasi bahwa ketidakkonsistenan hubungan antarvariabel dipengaruhi faktor kontinjensi seperti keberadaan tax haven, karakteristik industri, dan implementasi regulasi BEPS OECD.
PENGARUH KEBIJAKAN PEMBATASAN FOREIGN TAX CREDIT TERHADAP STRATEGI INCOME SHIFTING PERUSAHAAN MULTINASIONAL: A SYSTEMATIC LITERATURE REVIEW Purnama, Zuardiansyah Adi; Fuadah, Luk Luk
Jurnal Sains Manajemen Nitro Vol. 4 No. 2 (2025): Towards Get The Intelligence Research in Business and Finance
Publisher : Program Pasca Sarjana IBK Nitro

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Systematic Literature Review (SLR) ini bertujuan untuk mensintesis bukti empiris terkini mengenai pengaruh kebijakan pembatasan Foreign Tax Credit(FTC) terhadap strategi income shifting perusahaan multinasional. Metode kajian mengikuti protokol PRISMA dengan menganalisis 20 artikel terindeks Scopus yang diterbitkan pada periode 2020-2025. Hasil analisis menunjukkan bahwa pembatasan FTC melalui berbagai instrumen kebijakan seperti withholding tax, pajak minimum, dan persyaratan dokumentasi secara umum terbukti efektif dalam mengurangi praktik income shifting. Namun, temuan empiris mengungkapkan ketidakkonsistenan yang disebabkan oleh kemampuan adaptasi perusahaan multinasional dalam mengembangkan strategi substitusi yang lebih kompleks. Efektivitas kebijakan pembatasan FTC dalam konteks multinasional sangat dipengaruhi oleh faktor-faktor seperti kompleksitas struktur korporasi, implementasi paket BEPS OECD, dan kapasitas perusahaan dalam memanfaatkan celah regulasi antar yurisdiksi.
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, Rafi Fadhlurrahman, Rafli Fadlhlurrahman, Rafli Fadly Usman Failasufa, Mila Farhana, Dana Febriani, Fenti Gunawan, M.A. Andrew Harefa, Tulus Jamilah, Wardatul Ka Utama, Hendri Kartasari, Shelly Febriani KEMAS M HUSNI THAMRIN, KEMAS M HUSNI Khalisah Chaidir, Kiara Shafah Lestari, Desak Nyoman Lia Liliana Liliana Martiza, Berlika Sharla Meilanda, Putri Mizvi, Adhiya Muhammad Abdillah Mukhtaruddin Mukhtaruddin MUKHTARUDIN MUKHTARUDIN Muktarudin, Muktarudin Novelia, Riska Novelia, Rizka Nur ‘Azah Prasetyawati, Tyas Pratiwi, Novia Indri Purnama, Zuardiansyah Adi Putra, Edo Arta Fandala Putri, Anggia Marshanda Putri, Ayu Fitria Putri, Mareta Rahmawati, Rahmawati Ramadanty, Jesica Rifanka, Namira Salsa Rika Henda Safitri, Rika Henda Rochmawati Daud, Rochmawati Saggaf, Abdullah Santoso, Rizki Agung Savitri, Jeanne Adelina Sharla Martiza, Berlika Sianturi, Agusman Sihombing, Belandina Anita Sere Susetyo, Didik Syathiri, Ahmad Tertiarto Wahyudi Triasma, Citra Umi Kalsum Utama, Amri Utama, Hendri Ka Yulia Saftiana Yuniarti, Emylia Yunisvita, Yunisvita Yusnaini ., Yusnaini Yusnidar Yusnidar Zahrani, Olivia Putri Zamroni, M. Afif