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All Journal INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Amirah Andika Rifdayanti
UIN Raden Fatah, 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.
WAVES OF INCREASE AND DECREASE IN THE WORLD OF ECONOMIC BUSINESS Amirah Andika Rifdayanti; Safira Elfadhilah
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 1 No. 5 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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In the world of economic business, there are waves of increases and decreases that can affect various aspects of a country's economy. Several factors influence this wave including government policies, global conditions, and technological changes. In global business dynamics, corporate wave ideas reflect a series of transformations, innovations and evolutions that cut across various industry sectors. The concept of corporate waves has become a representation of technological advances, social changes, and economic policies that induce significant changes in companies' business strategies and operational models. Corporate waves are often related to technological advances that open up new opportunities and change a company's operational methods. This wave reflects the pattern of change and transformation that occurs in companies amidst changes in markets, technology and consumer preferences. Corporate waves refer to the cyclical patterns of change that occur in the business world. In this context, companies go through phases of growth, stagnation, decline, and potential for revitalization or innovation. This research in-depth investigates the waves of increase and decrease in the world of economic business using a literature review approach. This research discusses the dynamics of modern business in analyzing the waves of increase and decrease in companies, company waves: transformation in the modern business world, and moving forward in the wave of global transformation.
Co-Authors Devia Septyani Loso Judijanto Safira Elfadhilah