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All Journal Dinasti International Journal of Management Science Dinasti International Journal of Digital Business Management Balance : Jurnal Akuntansi dan Manajemen Journal of Artificial Intelligence and Digital Business
Santoso, Rizki Agung
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Other

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Sistematic Literature Review: The Effect of Tax Planning and Tax Management on Financial Performance Santoso, Rizki Agung; Harefa, Tulus; Mukhtaruddin, Mukhtaruddin
Dinasti International Journal of Management Science Vol. 6 No. 4 (2025): Dinasti International Journal of Management Science (March - April 2025)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijms.v6i4.4470

Abstract

Tax planning and tax management are strategies used by companies to optimize tax obligations to improve financial efficiency and minimize tax risks. This study aims to identify research gaps and understand the relationship between tax planning, tax management, and tax strategies on financial performance. The method used in this research is Sistematic Literature Review (SLR) by analyzing 25 academic literatures from scientific databases such as Garuda, Sinta, ResearchGate, MDPI, and Springer in the 2020-2025 publication period. This study highlights tax regulations, corporate governance, financial transparency, and industry characteristics that influence tax strategies. The results reveal that there are inconsistencies in the results of previous studies, especially regarding the effect of tax planning and earnings management on tax strategies. Some studies find that tax planning can improve financial performance, while other studies show that aggressive tax strategies risk reducing financial transparency and stability. In addition, it was found that external factors such as tax policy, corporate governance, and international regulations have a significant role in shaping corporate tax strategies. This finding confirms that the effectiveness of tax strategies does not only depend on internal corporate factors, but is also influenced by regulatory dynamics and macroeconomic factors. This study has limitations in the scope of the literature analyzed, so future studies are expected to expand references and deepen the analysis of tax strategies in various industrial sectors and different jurisdictions.
Domestic Tax Planning: Tax Avoidance and Tax Evasion Sharla Martiza, Berlika; Santoso, Rizki Agung; Fuadah, Luk Luk
Dinasti International Journal of Digital Business Management Vol. 6 No. 3 (2025): Dinasti International Journal of Digital Business Management (April - Mei 2025)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v6i3.4594

Abstract

Domestic tax planning has become a central topic in global tax discussions, particularly in the context of tax avoidance and tax evasion. Tax avoidance refers to legally but aggressively reducing tax obligations, whereas tax evasion involves illegal actions aimed at evading taxes. This study aims to systematically review recent research on domestic tax planning using the Systematic Literature Review (SLR) method. Data were collected from 100 reputable journals published between 2019 and 2024 and analyzed using a thematic approach. The findings indicate that executive characteristics, tax morale, and corporate social responsibility (CSR) play significant roles in tax planning strategies. Moreover, complex tax regulations in developed countries tend to drive more sophisticated tax planning schemes, while in developing countries, a lack of transparency and oversight increases the likelihood of tax evasion. This study emphasizes that tax planning can provide economic benefits for companies but also poses reputational risks. Regulators need to strengthen tax policies to limit tax evasion without hindering legitimate tax planning. Future research is expected to explore the impact of technology on tax strategies and the effectiveness of more transparent and accountable tax policies.
Systematic Literature Review: The Impact of Profitability, Leverage, and Taxation on Transfer Pricing in Companies Santoso, Rizki Agung; Fuadah, Luk Luk
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.677

Abstract

This study aims to analyze the impact of taxation, profitability, and leverage on transfer pricing using a Systematic Literature Review (SLR) approach. A total of 15 scholarly articles were analyzed to identify patterns of relationships between variables as well as research gaps in terms of country coverage, industry sector, theoretical frameworks, and variable measurement methods. The findings indicate that taxation has a significant and positive impact on transfer pricing, as companies facing higher tax rates tend to employ this strategy to allocate profits to lower-tax jurisdictions. Profitability also influences transfer pricing, although the results vary depending on the firm's structure and prevailing tax policies. Meanwhile, leverage is found to have a negative impact on transfer pricing, suggesting that highly leveraged firms exercise greater caution in engaging in transfer pricing to avoid additional tax risks. Beyond the primary factors, this study also identifies corporate governance, managerial bonus mechanisms, and macroeconomic conditions as moderating factors that can influence the relationship between taxation, profitability, and leverage on transfer pricing. The findings provide valuable insights for academics and practitioners in understanding how various factors shape transfer pricing decisions and highlight the importance of tax regulations in overseeing these practices.
The Impact of Carbon Tax on Carbon Emissions: A Systematic Review Yusnidar, Yusnidar; Santoso, Rizki Agung; Fuadah, Luk Luk
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.455

Abstract

Penelitian Systematic Literature Review (SLR) bertujuan untuk melakukan Kajian Literatur Sistematis (SLR) untuk menganalisis bukti-bukti empiris yang telah ada yang dilakukan oleh peneliti sebelumnya. Penelitian SLR ini mulai dari tahun 2005 – 2024 karena dari dahulu sampai sekarang belum banyak melakukan penelitian tentang dampak pajak karbon terhadap emisi karbon pada negara berkembang. Penelitian sering dilakukan dinegara maju. Peneliti memilih jurnal yang bereputasi internasional dan terindeks di scopus dengan key word Tax carbon, Carbon Emssions mendapatkan 25 artikel. Hasil Penelitian SLR bahwa dampak pajak karbon dapat menurunkan emissi karbon, karena semangkin tinggi pajak karbon maka semangkin rendah emssi karbon dan perusahaan bertanggungjawab terkait emisi karbon..
Co-Authors Fuadah, Luk Luk Harefa, Tulus Mukhtaruddin Mukhtaruddin Sharla Martiza, Berlika Yusnidar Yusnidar