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All Journal Jurnal Pengabdian Masyarakat Indonesia SMBJ: Strategic Management Business Journal Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Journal of Artificial Intelligence and Digital Business The Es Economics and Entrepreneurship West Science Business and Management Jurnal Akuntansi dan Keuangan West Science West Science Interdisciplinary Studies West Science Accounting and Finance West Science Interdisciplinary Studies
Barus, Irwan Irawadi
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Public Health Social Sciences

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Journal : West Science Interdisciplinary Studies

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The Effect of Tax Planning Strategies and Compliance with Digital Tax Regulations on Effective Tax Burden and Financial Performance of Start-ups in Jakarta Judijanto, Loso; Nurhayadi, Willy; Kristanto, Eri; Barus, Irwan Irawadi; Munzir, Munzir
West Science Interdisciplinary Studies Vol. 3 No. 09 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i09.2219

Abstract

This study investigates the impact of tax planning strategies and compliance with digital tax regulations on the effective tax burden and financial performance of start-ups in Jakarta. Using a quantitative approach, data were collected from 130 start-up respondents through a structured questionnaire with a Likert scale ranging from 1 to 5. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results show that tax planning strategies significantly reduce the effective tax burden and positively influence financial performance. Compliance with digital tax regulations also reduces the effective tax burden and enhances financial performance, highlighting the importance of aligning with Indonesia’s digitalized tax system. Furthermore, the effective tax burden was found to have a significant negative effect on financial performance and mediates the relationships between tax planning, compliance, and financial performance. These findings suggest that start-ups can achieve fiscal efficiency and strengthen their competitiveness by integrating proactive tax planning with digital tax compliance.
Co-Authors ANGGRAENI, RENI Arum, Mega Elida Elfi Barus, Elida Elfi Fadilla Muhammad Mahdi Fatimah Zahara Heny Fitriani Indah Permata Dewi Johnny Chandra Judijanto, Loso Juminawati, Sri KIMSEN, KIMSEN Kristanto, Eri Kusmiyatun, Kusmiyatun Maharani, Astrid muhammad Syahbudi, muhammad Munzir Munzir, Munzir Nasution, Venny Fraya Hartini Nindiasari, Avininda Dewi Nurhayadi, Willy Prasetyo, Fitria Madaniah Purnomo, Djauhar Edi Rahmat, Ariawan Reza Nurul Ichsan Rina Malahayati Rosid, Muhammad Abdul Ruci Arizanda Rahayu Sudarmanto, Eko Sugesti, Tuti Sugihyanto, Toto Triatmaja, Muhammad Fithrayudi Utami, Mega