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All Journal International Journal Management and Economic (IJME) International Journal Multidisciplinary Science
Berlika Sharla Martiza
Universitas Sriwijaya
Humanities Economics, Econometrics & Finance Education Social Sciences

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SYSTEMATIC LITERATURE REVIEW: DEVELOPMENT, CHALLENGES, AND FUTURE POLICY DIRECTIONS IN THE PERSPECTIVE OF INTERNATIONAL TAXATION Ayu Fitria Putri; Berlika Sharla Martiza; Luk Luk Fuadah
International Journal Management and Economic Vol. 4 No. 2 (2025): May: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v4i2.1967

Abstract

This research aims to analyze the development, challenges, and future policy directions of international taxation through a Systematic Literature Review (SLR) approach of 25 recent articles. The findings indicate that the digital economy has introduced new challenges to the global tax system, particularly regarding the definition of permanent establishment, reporting transparency, and the harmonization of regulations across countries. Key challenges include double taxation, the taxation of digital assets, and the still-debated implementation of carbon taxes in relation to economic growth. The most frequently used theory in this study is Agency Theory, which explains the relationship between the government and taxpayers in reducing information asymmetry and preventing tax avoidance practices. Meanwhile, the dominant method employed is qualitative, with descriptive and policy analysis approaches. Several initiatives, such as the Global Minimum Tax (GloBE), have been introduced to create a fairer tax system. Future tax policies are predicted to be more adaptive, prioritizing fairness, economic incentives, and the utilization of digital technology to enhance the effectiveness and transparency of the tax system.
The Effect of External Auditor Quality, Arrogance, and Female CFO on Financial Statement Fraud with Audit Committee Financial Expertise as a Moderating Variable (Study of Non-Financial Sector Companies Listed on the Indonesia Stock Exchange for the Period Berlika Sharla Martiza; Hasni Yusrianti; Tertiarto Wahyudi
International Journal Multidisciplinary Science Vol. 5 No. 2 (2026): June: International Journal Multidiciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v5i2.2678

Abstract

This study aims to examine and analyze the effect of external auditor quality, arrogance, and female CFO on financial statement fraud, with audit committee financial expertise as a moderating variable. This study used a quantitative approach with secondary data from non-financial sector companies listed on the Indonesia Stock Exchange for the period 2022–2024. The study sample consisted of 408 companies with a total of 1,224 observations. Data analysis was performed using panel data regression with Eviews version 12 software. The results show that external auditor quality has a positive and significant effect on financial statement fraud. Arrogance has no significant effect on financial statement fraud. Female CFO has a negative and significant effect on financial statement fraud. Audit committee financial expertise is not proven to moderate the relationship between external auditor quality and arrogance on financial statement fraud. However, audit committee financial expertise has been shown to moderate the relationship between female CFOs and financial statement fraud.
Co-Authors Ayu fitria Putri Fuadah, Lukluk HASNI YUSRIANTI Tertiarto Wahyudi