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Journal : West Science Interdisciplinary Studies

The Effect of Tax Planning Strategies and Compliance with Digital Tax Regulations on Effective Tax Burden and Financial Performance of Start-ups in Jakarta Judijanto, Loso; Nurhayadi, Willy; Kristanto, Eri; Barus, Irwan Irawadi; Munzir, Munzir
West Science Interdisciplinary Studies Vol. 3 No. 09 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i09.2219

Abstract

This study investigates the impact of tax planning strategies and compliance with digital tax regulations on the effective tax burden and financial performance of start-ups in Jakarta. Using a quantitative approach, data were collected from 130 start-up respondents through a structured questionnaire with a Likert scale ranging from 1 to 5. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results show that tax planning strategies significantly reduce the effective tax burden and positively influence financial performance. Compliance with digital tax regulations also reduces the effective tax burden and enhances financial performance, highlighting the importance of aligning with Indonesia’s digitalized tax system. Furthermore, the effective tax burden was found to have a significant negative effect on financial performance and mediates the relationships between tax planning, compliance, and financial performance. These findings suggest that start-ups can achieve fiscal efficiency and strengthen their competitiveness by integrating proactive tax planning with digital tax compliance.
Co-Authors AA Sudharmawan, AA Abdul Malik Abin Suarsa Alamsyah, Sustari Alfionita, Elya Nindy Alhazen, Tito Alting, Halisa Andi Imran Andi Irwan Andrina, Rambe Yunita Murni Andriyan, Yoga Anwar, Vebby Aprian Subhananto Aprianto, Aci Arfani, Arlinda Ayu Diah Arniwita, Arniwita Athirah , Aldila Mawanti Atika, Faizah Nur Aulia Rahmah Azisah, Nur Aziz, Mariya Barus, Irwan Irawadi Budi, Rosdinaman Cikita Berlian Hakim Citra Rini, Tutri Hanggari Danuwijaya, Try Darmayanti, Intan Delfitri, Munir Didi Yudha Pranata Dinar, Latiffah Endang Syahriani Fajrial, Jul Fauzi, Nasrul Hendro Widodo Henraman, Henraman Hismayasari, Intanurfemi B. Homer, Yakoba Hosyo, Zakarias Ine Hara, Meikel Ido Intania, Naila Irfandi Irfandi, Irfandi Irmanelly, Irmanelly Irwandi Irwandi Judijanto, Loso Junaidi Arsyad, Junaidi Kassa, Priel Kaswoto, Junet Katumlas, Mina Marsela Khaerani, Annisa Khaerani, Annisa’ Khairunisa, Nur Afni Komber, Mervin Irian Sadipun Komoiki, Serahpine Kristanto, Eri Kusmiadi, Moh Ery Kusumawati, Anita Lahmuddin Lubis Leiwakabessy, Ivonne M. Maima, Thomas Maskuri Maskuri Maulana, Hairil Mikir, Soleman Mohammad Ridwan Mudarris, Mudarris Muhamad, Sofyan Muhammad Haristo Rahman Mukhlisuddin Ilyas Mundofi, Ahmad Asron Musriani, Musriani Mustaqim, Muhammad Rochib Nadila, Nadila Nisak, Kamila Maulidiya Nurfatimah, Uswatul Fajar Nurhayadi, Willy Pamessangi, Andi Arif Potolau, Michel Jacson Nalawo Pramita, Deftiara Felda Putra, Iwan Eka Rachmadana, Satria Lintang Rada, Asma Ulhusna Rahmat Hidayat Rajab, Adirandi M Rambe, Mgr Sinomba Ratna Ratna Rini, Tutri Hanggari Citra Rozailini, Novia Sabaria, Sabaria Sadipun Komber, Mervin Irian Sakti, Dhimas Ari Bhima Salbani Salbani Sanaba, Hardiman F. Saputro, Roman Hadi Septi Hariansyah Shima, Nurzatul Sismar, Andi Sohnui, Suhailee Sri Astuti Sudarmanto, Eko Suhailee, Suhailee Suharti, Eni Sulhendri, Sulhendri Suruwaky, Amir M. Syahputra, Aryandi Yogi Arbi Syahrul Syahrul Syahrul Syahrul Tamaulina Br Sembiring Tawakal, Tawakal Tunang, Alfrina Waeno, Mahamadaree Way, Anetha Wulandary, Alyn Yudha Pranata, Didi Yusron Difinubun Zakaria, Muhammad Firdaus Bin Zatira, Dhea Zikrur Rahmat Zulheri Is