Sustainability Reporting, Agresivitas Pajak, Capital Intensity, dan Ukuran Perusahaan: Systematic Literature Review

Sri Wahyuni (Perbanas Institute, DKI Jakarta, Indonesia)
Yurika Aprilia (Perbanas Institute, DKI Jakarta, Indonesia)
Annathasia Puji Erasashanti (Perbanas Institute, DKI Jakarta, Indonesia)

Jurnal Akuntansi Keuangan Dan Perpajakan
Vol. 3 No. 1 (2026): Juli - September

Sustainability Reporting is a form of corporate transparency that communicates economic, social, and environmental information to stakeholders. This study aims to analyze and synthesize previous empirical research concerning the relationships of Tax Aggressiveness, Capital Intensity, and Firm Size with Sustainability Reporting. A Systematic Literature Review (SLR) approach was applied to empirical studies published during 2015–2026. From 81 identified articles, 37 studies were included after screening and duplicate removal. The synthesis indicates that the relationships of Tax Aggressiveness and Firm Size with Sustainability Reporting remain mixed, while direct evidence concerning Capital Intensity and Sustainability Reporting is limited. Differences in findings may reflect company characteristics, industry sector, measurement methods, corporate governance, and research context.