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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) 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
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.
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 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 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 Rifanka, Namira Salsa Rika Henda Safitri, Rika Henda Rochmawati Daud, Rochmawati Saggaf, Abdullah Santoso, Rizki Agung Sharla Martiza, Berlika Sianturi, Agusman Sihombing, Belandina Anita Sere Susetyo, Didik Syathiri, Ahmad Tertiarto Wahyudi Triasma, Citra Umi Kalsum Utama, Amri Yulia Saftiana Yuniarti, Emylia Yunisvita, Yunisvita Yusnaini Yusnidar Yusnidar Zamroni, M. Afif