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All Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Devia Septyani
Politeknik Akamigas Palembang, Indonesia

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THE INTERACTION BETWEEN TAX POLICY INNOVATION AND CORPORATE TAX AVOIDANCE STRATEGIES IN THE DIGITAL ECONOMY Loso Judijanto; Devia Septyani; Amirah Andika Rifdayanti
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 3 No. 7 (2026): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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Abstract

The development of the digital economy has fundamentally changed the way companies create value, conduct business activities, and manage tax obligations across jurisdictions. This transformation has prompted governments in various countries to develop innovative tax policies aimed at maintaining the tax base, improving fiscal fairness, and curbing corporate tax avoidance practices. On the other hand, multinational corporations in the digital era also continue to adapt increasingly complex tax avoidance strategies by exploiting digital economic characteristics such as intangible assets, profit mobility, and platform-based business structures. This study aims to analyze the interaction between tax policy innovation and corporate tax avoidance strategies in the context of the digital economy through a literature review method. The review was conducted on scientific articles, international organization reports, and relevant global tax regulations, including digital tax policies, Base Erosion and Profit Shifting (BEPS), and the global minimum tax. The results of the study indicate that tax policy innovation is often reactive to evolving tax avoidance practices, while companies tend to respond to these policies with more sophisticated strategic adjustments. This dynamic interaction creates a cycle of mutually influencing policies and strategies, which demands an adaptive, collaborative, and global governance-based regulatory approach. This research is expected to provide a conceptual contribution to understanding the relationship between tax policy and corporate behavior in the digital era and serve as a reference for formulating more effective and sustainable tax policies.
PRINCIPLES OF FINANCIAL MANAGEMENT: OPERATIONAL LEVERAGE AND FINANCIAL LEVERAGE Muhammad Haekal Yunus; Ni Komang Septia Noriska; Sri Hartati; Devia Septyani
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 5 (2025): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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Understanding and mastering the principles of financial management is not only the key to success in running a business, but also very vital in our personal lives. In this world full of uncertainty, the ability to manage finances wisely can determine financial stability in the future. With good financial management, companies can allocate expenditure and income funds appropriately. Understanding the principles of operational leverage and financial leverage is very important in financial management. Both can be used to maximize profits, but also carry risks that need to be managed properly. With the right strategy, companies can use leverage to achieve their financial goals. In financial management, leverage is an important concept used to increase the company's profit potential. The utilization of fixed costs in the business's cost structure is associated with operational leverage. Leverage in finance is the process of using debt to fund a company's operations and assets. The performance of the business as a whole may be impacted by these two interrelated forms of leverage. Nevertheless, the amalgamation of these two categories of leverage can also increase risk, so financial managers need to be careful in planning the company's cost and financing structure.
Co-Authors Amirah Andika Rifdayanti Loso Judijanto Muhammad Haekal Yunus Ni Komang Septia Noriska Sri Hartati