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Journal : INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE

STRATEGIC TAX PLANNING AND TECHNOLOGICAL INNOVATION: A COMPREHENSIVE EXAMINATION OF THE INTERPLAY BETWEEN TAX POLICIES, RESEARCH AND DEVELOPMENT (R&D) EXPENDITURES, AND FIRM PERFORMANCE Aulia Kartika Putri; Evan Andarianto Ammaridho; Rizky Mega Arini; Muhammadong, Muhammadong; Mohamad Khairi Bin Haji Othman
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 2 (2024): February
Publisher : Adisam Publisher

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Abstract

This comprehensive literature review critically examines the intricate interplay between strategic tax planning, Research and Development (R&D) expenditures, and firm performance. A meticulous synthesis of diverse scholarly contributions highlights the significant impact of tax incentives, such as R&D tax credits and accelerated depreciation, in fostering innovation. The exploration extends to the determinants of R&D spending, encompassing industry characteristics, firm size, and technological intensity, offering a nuanced understanding of the multifaceted nature of corporate decision-making. The broader implications for firm performance, including enhanced competitiveness, improved profitability, and sustained viability, are elucidated. Furthermore, the review underscores the dynamic evolution of tax policies and their implications for corporate behavior, emphasizing the need for adaptability in strategic tax planning. As scholars and practitioners navigate this intricate landscape, the synthesis provides a robust foundation for future research directions. The keywords encapsulate the central themes: strategic tax planning, Research and Development, firm performance, tax incentives, R&D spending, and technological innovation.
Co-Authors - Jenuri, - -, Kadek Yoga Artha Yudha A. Aco Agus Aat Ruchiat Nugraha Abdul Rahman Abdul Rosid Achiruddin Siregar Adi Nugroho Susanto Putro Adila Wafia Dahlan Afriani, Gusma Agus Salim Ahmad Asroni, Ahmad Ahmad Bani Amer, Mohammad Ahmad Burhanuddin, Ahmad Ahmad Hidayat Ahmad Rijali Fiqri Ahmad Yani Ahmad Zaky Arsy Ali Imron Ali Imron Alimuddin Alimuddin Amaludin Bahansubu Amiruddin Amiruddin Andi Alya Nabilah Andi Atssam Mappanyukki Andi Bau Rana Andi Pirmansyah Andi Supriman Anita Candra Dewi Anna Maria Hilda Songbes Anna Sari Dewi Antonius Rino Vanchapo Anwar, Irawati Arief Fahmi Lubis Arif Mudi Priyatno Arifuddin Usman Arisandy, Reski Arnes Yuli Vandika Arsy, Ahmad Zaky Asep Supriyanto Asfahani, Asfahani Asjaya, Irfan Aslichah Aslichah Aslichah, Aslichah Asri Agustiwi Asriadi Zainuddin Aulia Kartika Putri Daheri, Mirzon Dalilul Falihin Darmawati Darmawati Darmawati Darmawati Dedi Junaedi Dedi Junaedi Dermawan, Dermawan Desi Syamsiah Dhea Dwi Anggraini Diego Romario De Fretes Djuniawan Karna Djaja Eva Meizara Puspita Dewi Evan Andarianto Ammaridho Evita Yuliatul Wahidah Faizal, Nadya Fakhriyah, Durratul Firdatul Ainun Firmansyah Firmansyah Floren Olantara Frans Sudirjo Frans Sudirjo Frendy Aru Fantiro Gamar Al Haddar Gede Bagus Wira Diputra Geofakta Razali Hadis, Abdul Hasan, Muh Said Hasan, Zainol Hasbi Ansyari Hashfi, Hadyan Hasliyawati Hasan Hasni Hasni Herman Herman Herman Hetty Elfina Hikmawati Usman Hudain, Muh. Adnan Husriani Husain Ichsani, Ichsani Ihwan, Muhammad Ilham Syah Ilhamiwati, Mega Ilmayanti, Nur Indra Tjahyadi Indrawati, R.A. Irawan Irawan Irawan Irawan Irvan Irvan Irwan Swandana Ishak Bachtiar Ismail, Lukman Jetra Viktoria Jihan Jihan Joni Hasperi Judijanto, Loso Khaer Hanafie Khaerunnisa Khaerunnisa Khaerunnisa Khaerunnisa Khaerunnisa Khaerunnisa Khaerunnisa Khaerunnisa Khaerunnisa, Khaerunnisa Loso Judijanto Lukman Ali Lukman, Sartika M Bahtiar Ubaidillah M. Adam Mappaompo M. Luthfi Parewangi M. Said Zainuddin M.Arif Munandar.K Maharani, Nikita Malini Lubis, Fatimah Manaf, Abd. Mappaompo, M.Adam Masita Fujiko M.Said Maulana Arafat Lubis Mila Diana Sari Mila Diana Sari, Mila Diana Misbahuddin Jamal Moatti Dylan Mochamad Aziz, Roikhan Mohamad Khairi Bin Haji Othman MS Viktor Purhanudin Mu'min, Halek Muh Fikri Ainul Yakin Muh. Nuryadin Muh. Taufik Aris Muhajir Musa Muhammad Ichsan Abda Muhammad Nur Muhammad Pattiran Muhammad Rusdi Muhammad Rusdi Muhammad Subhan Iswahyudi Muhammad Sulaiman Mukramin, Sam’un Mulyati Mulyati Mumu Muzayyin Maq Munip, Al Mursyidi Abdul Jalil Mustari Mustari Mustari Mustari Najdah Najdah Nana Suryapermana Nasar, Ismail Nashran Azizan Nasution, Muhammad Ali Azmi Ningsih, Yunia Nugraha, Muhammad Valiant Arsi Nukhrawi Nawir Nur Abidah Idrus, Nur Abidah Nur Kholis Nur Qalbi Nuralam Syamsuddin Nurbiah Pohan Nurhaedah Nurhaedah Nurhilaliyah , Nurhilaliyah Nurhilaliyah, Nurhilaliyah Nurmaini Nurmaini Nurmila Nurmila Nurmila Nurmila Nurmila Nurmila Nurmila Pannyiwi, Rahmat Priyana, Yana Putra, Irman Putri Maha Dewi R. Rusli Rahmawati Rahmawati Rahmi Rerin Maulinda Restika, Indah Riduan, Akhmad Rizal, Andi Rizky Mega Arini Rukhmana, Trisna Ruri Arrang Sabil Mokodenseho Saharullah Saharullah Saharullah Saharullah Saharullah, Saharullah Sahliah Sahliah Sakriawati M Salmon, Harly Clifford Jonas Samuel Hady Gandojo Sapeni, Muhammad Al-amin R. Saripin Saripin Saripin, Saripin Sarkissian Catherine Saro’i, Mohammad Sayidiman Sayidiman Shohib Muslim Siregar, Achiruddin SITI MAHMUDAH Sitti Muthmainnah St Habibah St Rahmah Stelani Yunianti Suardi, Asrifah Suci Ramadhani Sudiadharma Sudiadharma Sufriaman, Sufriaman Suhana Sarkawi Sulaeman Sulaeman Sulfikar, Andi Syafruddin Syafruddin Syamsu Rijal Syamsurahman, Syamsurahman Syukri Fathudin Achmad Widodo Taher, Rusli Tahir, Tarmizi Tobang, Rindani Claurita Trisna Rukhmana Usman, Arifuddin Wahyudin Wahyudin Wanda Oktaviani Putri Wira Diputra, Gede Bagus Yana Priyana Yasriuddin, Yasriuddin Zahra Rahmatika