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All Journal Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis International Journal of Finance Research Journal of Advances in Accounting, Economics, and Management
Putri, Mareta
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Redefining Management Accounting Systems : A Systematic Review of Recent Advances and Future Directions Ramadanty, Jesica; Putri, Mareta
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i2.487

Abstract

Management accounting systems (MAS) have evolved significantly over the past decades in response to dynamic business environments, technological innovations, and the increasing complexity of organizational structures. This article systematically reviews recent developments in MAS, identifying key trends, methodologies, and applications. Through an in-depth analysis of contemporary literature, we explore the transformation of traditional MAS and propose future directions for research and practice. The review focuses on integrating advanced analytics, the role of sustainability in decision-making, and the increasing importance of digital transformation in redefining MAS. Our findings suggest a paradigm shift towards more flexible, data-driven systems capable of supporting strategic decision-making in real time.
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
The Effect of Tax Rates on Tax Compliance in International Joint Venture: A Systematic Literature Review Putri, Mareta; Sihombing, Belandina Anita Sere; Mukhtaruddin, Mukhtaruddin
International Journal of Finance Research Vol. 6 No. 1 (2025): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v6i1.2684

Abstract

This review systematically analyzes the literature on the effect of tax rates on tax compliance in International Joint Ventures. Of the 19 studies reviewed, 16 studies show that tax rates have a positive influence on International Joint Venture compliance, by increasing transparency, investment incentives, and financial stability. Meanwhile, the remaining 3 studies suggest that rate uncertainty can have a negative impact on joint venture compliance, especially in countries with unstable tax regulations. The results of this study provide a deeper understanding of the role of taxation in providing a reference for investors and policymakers in designing tax policies that are more conducive to cross-border investment.
Co-Authors Fuadah, Luk Luk Mukhtaruddin Mukhtaruddin Ramadanty, Jesica Sihombing, Belandina Anita Sere