<![CDATA[This study aims to analyze the role of tax management in supporting corporate strategic decision-making. Tax management is not only understood as a compliance function toward tax regulations but also as a strategic instrument that contributes to improving financial efficiency and firm value. This study employs a qualitative approach using a literature review method by analyzing various previous studies related to tax management, tax planning, strategic decision-making, and firm value. The results indicate that effective tax management can enhance a company's financial flexibility, enabling firms to make more optimal strategic decisions regarding investment, financing, and business expansion. Furthermore, tax planning as an integral part of tax management contributes to improving cash flow efficiency and increasing net profit. These improvements ultimately have a positive impact on firm value and investor perceptions of corporate performance. The findings also suggest that sound tax management helps companies minimize tax-related risks while supporting long-term business sustainability. Therefore, tax management should be viewed not merely as a compliance mechanism but also as an important strategic tool that supports corporate decision-making processes and strengthens competitiveness. It can be concluded that tax management plays a strategic role in ensuring tax compliance, supporting business decisions, and enhancing firm value in a sustainable manner.]]>
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