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All Journal Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Finance Research Journal of Accounting and Digital Finance
Sihombing, Belandina Anita Sere
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Economics, Econometrics & Finance Social Sciences

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Multinational Tax Planning: Foreign Tax Credit Limitations And Income Shifting Putri, Mareta; Sihombing, Belandina Anita Sere; Fuadah, Luk Luk
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 6 No. 2 (2025): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v6i2.2720

Abstract

This study analyses the influence of Foreign Tax Credit (FTC) Limitations and Income Shifting on the taxation strategies of multinational companies using the Systematic Literature Review (SLR) method. This study categorises findings from 20 scientific articles into three main groups: research supporting the significant influence of FTC Limitations and Income Shifting on tax strategies, research finding no strong relationship between the two, and research identifying other factors contributing to multinational companies' tax planning. The results indicate that FTC Limitations encourage companies to use Income Shifting strategies to reduce their global tax liabilities. Practices such as transfer pricing, thin capitalisation, and the use of tax havens are often used to optimise tax payments. However, some studies indicate that domestic tax policies, corporate ownership structures, and international accounting standards also play an important role in corporate tax decisions. In addition, the lack of coordination in tax policies between countries creates loopholes that allow companies to exploit tax arbitrage
Optimalisasi Dan Tantangan Strategi Pajak Dalam Lingkungan Bisnis Modern Sihombing, Belandina Anita Sere; Fuadah, Luk Luk
Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Vol. 6 No. 2 (2025): Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jismab.v6i2.2739

Abstract

  Tax planning is the central component of corporate finance strategy geared towards minimizing tax liabilities through legal means. With the current situations in business caused by globalization and digitalization, tax planning has not only been a tool of effectiveness but also has faced regulatory and ethical tests. This study aims to examine various tax schemes employed by companies and how they impact company performance and tax compliance. Adhering to a Systematic Literature Review (SLR) approach, this research analyzes 31 highest-ranked. Journal articles from reputable scholarly databases in order to identify trends, challenges, and efficiency of tax strategies. The findings indicate that efficient tax strategies can assist the financial performance of a firm, but may also evolve into aggressive tax avoidance habits in case of adequate control. This research also suggests that transparency, corporate governance, and regulatory frameworks are among the factors that contribute significantly to the impact on tax strategy effectiveness. There are contradictory results in other research when considering the relationships between business strategy, leverage, profitability, and tax avoidance. Strict regulation in certain countries has been found to promote tax compliance, but in the digital economy, the rise in tax rates does not always equal high corporate tax ratios. The conclusion of the study emphasizes the necessity of reconciling regulatory compliance and tax optimization in designing an equitable and sustainable tax system. The study is beneficial to both academics and practitioners in understanding the dynamics of tax planning strategies and how they influence the modern business landscape.
Related party transactions and corporate tax management: insights from a systematic literature review Ramadanty, Jesica; Sihombing, Belandina Anita Sere; Fuadah, Luk Luk
Journal of Accounting and Digital Finance Vol. 5 No. 1 (2025): Journal of Accounting and Digital Finance
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jadfi.v5i1.1759

Abstract

This study aims to systematically analyse the existing literature on Related Party Transactions (RPT) and their implications for corporate tax management. Using a systematic literature review method, 28 peer-reviewed articles published between 2019 and 2024 from Scopus-indexed journals were selected based on predefined inclusion criteria. The review reveals that RPT is closely associated with various corporate outcomes such as earnings management, tax avoidance, firm value, and financial reporting quality. The findings indicate that while some studies support the opportunistic view of RPT and linking it with aggressive tax strategies, others present a more efficient perspective, highlighting RPT as a means of resource allocation and internal financing. The research identifies Agency Theory as the most dominant theoretical lens, followed by Stakeholder Theory, Resource Dependence Theory, and others. Independent variables examined in the literature include RPT types, board characteristics, ownership structure, CSR/ESG disclosure, and institutional factors, while dependent variables range from earnings management to tax avoidance and firm value. The analysis also highlights inconsistencies in empirical results, driven by differences in institutional contexts, regulatory environments, and moderating variables such as CSR, board independence, and audit quality.
Implementation Of Big Data Analytics In Improving Audit Quality And Decision Making Systematic Review In The Period 2018-2024: Systematic Literature Review Sihombing, Belandina Anita Sere; Saftiana, Yulia; Yusrianti, Hasni
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4677

Abstract

This study is a systematic literature review (SLR) that aims to investigate the application of Big Data Analytics (BDA) in improving audit quality and data-driven decision-making processes in sectors affected by the COVID-19 pandemic, such as energy, education, and logistics. Using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) method, this study follows the stages of identifying, screening, selecting, and synthesizing literature from various relevant academic sources. Through an analysis of studies published in the period 2018 to 2024, the main findings show that BDA has the potential to improve audit efficiency, accelerate risk identification, and assist in more informed and data-driven decision-making in these sectors. This study also highlights significant gaps in existing research, especially related to the application of BDA in the non-financial sector. Therefore, the results of this study can be an important reference for future research, which aims to fill the knowledge gap on the adoption and implementation of BDA in less frequently discussed sectors, as well as to support broader digital transformation post-pandemic.
The Effect of Tax Rates on Tax Compliance in International Joint Venture: A Systematic Literature Review Putri, Mareta; Sihombing, Belandina Anita Sere; Mukhtaruddin, Mukhtaruddin
International Journal of Finance Research Vol. 6 No. 1 (2025): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v6i1.2684

Abstract

This review systematically analyzes the literature on the effect of tax rates on tax compliance in International Joint Ventures. Of the 19 studies reviewed, 16 studies show that tax rates have a positive influence on International Joint Venture compliance, by increasing transparency, investment incentives, and financial stability. Meanwhile, the remaining 3 studies suggest that rate uncertainty can have a negative impact on joint venture compliance, especially in countries with unstable tax regulations. The results of this study provide a deeper understanding of the role of taxation in providing a reference for investors and policymakers in designing tax policies that are more conducive to cross-border investment.
Co-Authors Fuadah, Luk Luk HASNI YUSRIANTI Mukhtaruddin Mukhtaruddin Putri, Mareta Ramadanty, Jesica YULIA SAFTIANA, YULIA