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All Journal International Journal Management and Economic (IJME) International Journal of Economics, Accounting, and Management
Ayu fitria Putri
Universitas Sriwijaya
Economics, Econometrics & Finance

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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 relevance of Management Control Systems in The Business Environment and The Role of Digitalization in Transformation for Sustainability - A Comprehensive Literature Review Ayu Fitria Putri; Wahyuni Anggraini; Luk Luk Fuadah
International Journal of Economics Accounting and Management Vol. 1 No. 4 (2024): IJEAM - November 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i4.890

Abstract

Management Control System (MCS) plays a crucial role in aligning organizational objectives with managerial activities to ensure optimal performance. Over the years, MCS has evolved, integrating new technologies and methodologies to enhance decision-making and accountability within organizations. This paper provides a comprehensive review of recent literature on MCS, with a focus on studies published since 2020. The review highlights key developments in performance measurement, strategic control, and the role of digitalization in MCS. The findings offer valuable insights into the future directions of MCS research and its practical implications in a dynamic business environment.
Co-Authors Berlika Sharla Martiza Fuadah, Lukluk Wahyuni Anggraini