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All Journal Dinasti International Journal of Management Science Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Jurnal Fokus Manajemen Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Harefa, Tulus
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences 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.
Systematic Literature Review: The Role Of Transfer Pricing Regulations In Reducing Tax Lestari, Desak Nyoman Lia; Harefa, Tulus; Fuadah, Luk Luk
Jurnal Fokus Manajemen Vol 5 No 2 (2025): May
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v5i2.8303

Abstract

This study aims to examine the role of transfer pricing regulations in reducing tax avoidance practices through a Systematic Literature Review (SLR) approach. The study collects and analyzes 20 scientific articles published between 2018 and 2025, sourced from reputable databases such as Emerald, DOAJ, and ResearchGate. The articles reviewed are publications in either Indonesian or English, fully accessible, and indexed in Scopus, Copernicus, Sinta, or are proceedings from international conferences. The main keyword used in the search process was "transfer pricing." The results of the review show that transfer pricing regulations play a strategic role in preventing tax avoidance practices by multinational companies, particularly through the mechanism of profit shifting to low-tax jurisdictions. Regulations based on the arm’s length principle, supported by instruments such as Advance Pricing Agreements (APA), transfer pricing documentation systems, and the strengthening of criminal law enforcement, have proven effective in limiting opportunities for transfer price manipulation. The effectiveness of their implementation largely depends on factors such as a company’s internal control system, the utilization of technology, the availability of comparable data, and good corporate governance. Additionally, international cooperation through Automatic Exchange of Information (AEoI), Country-by-Country Reporting (CbCR), and the harmonization of cross-border policies has proven crucial in enhancing transparency and monitoring cross-jurisdictional transfer pricing practices. These findings underscore the importance of a comprehensive and collaborative approach to strengthening transfer pricing regulations as a global tax avoidance control instrument.
Kepatuhan Pajak Berbasis Theory of Planned Behaviour (TPB): A Systematic Literature Review (SLR) Harefa, Tulus; Fuadah, Luk Luk; Yusnaini
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 6 No. 4 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Juni - Juli 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v6i4.5070

Abstract

Kepatuhan pajak merupakan faktor kunci dalam mengoptimalkan penerimaan negara. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kepatuhan pajak berdasarkan Theory of Planned Behaviour (TPB) dengan menggunakan pendekatan Systematic Literature Review (SLR). TPB menjelaskan bahwa kepatuhan pajak dipengaruhi oleh tiga faktor utama yaitu sikap, norma subjektif, dan kontrol keperilakuan yang dipersepsikan. Penelitian ini mengumpulkan dan menganalisis artikel ilmiah yang relevan dari tahun 2019 hingga 2024 dari database akademis terkemuka. Hasil analisis menunjukkan bahwa sikap positif terhadap pajak, tekanan sosial dari lingkungan, dan persepsi kemudahan dan hambatan dalam pembayaran pajak secara signifikan mempengaruhi niat dan perilaku wajib pajak. Selain itu, faktor eksternal seperti kebijakan fiskal, sistem administrasi perpajakan, dan sanksi hukum juga berperan dalam membentuk kepatuhan pajak. Implikasi dari penelitian ini memberikan wawasan bagi para pembuat kebijakan dalam merancang strategi peningkatan kepatuhan pajak berdasarkan pendekatan psikologis dan perilaku.
Pajak karbon dalam mewujudkan Sustainable Development Goals: a systematic literature review Harefa, Tulus; Fuadah, Luk Luk
Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis Vol. 3 No. 4 (2025): Co-Creation : Jurnal Ilmiah Ekonomi Manajemen Akuntansi dan Bisnis
Publisher : ARKA INSTITUTE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55904/cocreation.v3i4.1455

Abstract

Pajak karbon memiliki potensi besar dalam mendukung pencapaian Sustainable Development Goals (SDGs), namun implementasinya memerlukan pendekatan yang hati-hati dengan kebijakan pendukung yang efektif. Penelitian ini mengkaji berbagai literatur terkait implementasi pajak karbon, dengan fokus pada tantangan dan peluang di negara berkembang, khususnya Indonesia. Penelitian ini menggunakan metode systematic literature review (SLR) dengan kriteria inklusi berupa artikel yang dipublikasikan antara tahun 2018 hingga 2024. Dari total 120 artikel yang diidentifikasi, sebanyak 30 artikel dipilih secara purposif berdasarkan relevansi topik dan kualitas akademik. Hasil studi menunjukkan bahwa pajak karbon dapat menjadi alat yang efektif untuk mencapai tujuan keberlanjutan, terutama jika kebijakan yang diterapkan mempertimbangkan kesetaraan sosial, efisiensi ekonomi, dan keberlanjutan lingkungan. Namun, keberhasilan implementasi sangat bergantung pada kesiapan infrastruktur perpajakan, pemahaman publik, serta dukungan kebijakan yang menyeluruh. Oleh karena itu, untuk memastikan efektivitas pajak karbon dalam mendukung pencapaian SDGs, diperlukan pengembangan kapasitas kelembagaan, peningkatan kesadaran masyarakat, serta penyesuaian kebijakan dengan konteks sosial dan ekonomi yang ada. Temuan ini memberikan wawasan penting bagi pengambil kebijakan dalam merancang pajak karbon yang lebih adaptif dan berkelanjutan di Indonesia.
Co-Authors Fuadah, Luk Luk Lestari, Desak Nyoman Lia Mukhtaruddin Mukhtaruddin Santoso, Rizki Agung Yusnaini