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Balance : Jurnal Akuntansi dan Manajemen
Published by Lembaga Riset Ilmiah
ISSN : 28292138     EISSN : 28292138     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Balance : Jurnal Akuntansi dan Manajemen is a manuscript publication media that contains the results of Research in Accounting & Management that applies for peer review. Manuscripts published in Balance Jurnal Akuntansi dan Manajemen contain the results of scientific research, original articles, and new scientific reviews, Balance: Journal of Accounting and Management accepts manuscripts in research fields that include scientific fields: Financial Accounting, Government Accounting, Sharia Accounting, Audit, Accounting system, Tax Accounting, Sharia Banking, Human Resource Management, Financial Management, Marketing Management, Strategic Management, Electronic Marketing, Business, and Entrepreneurship.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 317 Documents
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Pengaruh Total Hutang, Modal Kerja Terhadap Laba Bersih Lestari Simbolon, Mega; Desy Astrid Anindya; Dalimunthe, Hasbiana
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.631

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh total hutang dan modal kerja terhadap laba bersih pada PT. Smarco Mandiri Sukses selama periode 2019–2022. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan triwulanan perusahaan dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa secara simultan total hutang dan modal kerja tidak berpengaruh signifikan terhadap laba bersih. Namun secara parsial, total hutang berpengaruh signifikan terhadap laba bersih, sedangkan modal kerja tidak memberikan pengaruh yang signifikan. Hal ini menunjukkan bahwa penggunaan hutang yang tepat dapat mendukung peningkatan laba, sementara pengelolaan modal kerja yang tidak optimal belum mampu memberikan kontribusi nyata terhadap profitabilitas perusahaan. Penelitian ini diharapkan dapat menjadi masukan bagi manajemen dalam merumuskan strategi keuangan yang lebih efektif, khususnya dalam mengelola struktur hutang dan efisiensi modal kerja guna meningkatkan laba bersih perusahaan di masa mendatang.   This study aims to analyze the effect of total debt and working capital on net income at PT. Smarco Mandiri Sukses during the 2019–2022 period. A quantitative approach with an associative method was employed. The data used were secondary data obtained from the company’s quarterly financial statements and analyzed using multiple linear regression. The results show that total debt and working capital simultaneously do not have a significant effect on net income. However, partially, total debt has a significant effect on net income, while working capital does not show a significant effect. These findings indicate that proper utilization of debt can support profit growth, whereas inefficient management of working capital has not been able to contribute meaningfully to the company’s profitability. This study is expected to provide insights for management in formulating more effective financial strategies, particularly in managing debt structure and working capital efficiency to enhance future net income.
Fraud Pentagon Terhadap Kecurangan Laporan Keuangan Suci Salmani; Ananda, Rana Fathinah; Br Sebayang, Minda Muliana
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.642

Abstract

Tindakan fraud pada laporan keuangan saat ini semakin meningkat. Dampak dari tindakan tersebut tidak hanya dirasakan oleh para investor secara individual. Namun, juga berdampak terhadap stabilitas ekonomi secara global. Telah banyak dilakukan penelitian terkait fraud dengan menggunakan fraud triangle yang berkembang menjadi fraud diamond yang menambahkan capitability sebagai faktor prndorong fraud. Saat ini juga telah muncul fraud pentagon yang menambahkan arrogance sebagai faktor tambahan pendorong terjadinya fraud. Penelitian ini bertujuan untuk menguji pengaruh faktor pada fraud pentagon (pressure, arrogance, competence/capitability, dan rationalization) terhadap fraud pada laporan keuangan. Sampel yang digunakan dalam penelitian ini adalah perusahaan BUMN yang telah go-public di BEI dengan menggunakan data laporan keuangan tahun 2020-2023. Berdasarkan hasil uji t dapat disimpulkan bahwa variabel Pressure Financial Stability, Opportunity Nature Of Industry, Competence Change In Director, Dan Arrogance Dualism Position berpengaruh negatif dan signifikan terhadap Financial Statement, sedangkan variabel Rationalization Changes In Director berpengaruh positif dan signifikan terhadap Financial Statement perusahaan BUMN yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2023.   Fraudulent acts in financial reports are currently increasing. The impact of these actions is not only felt by individual investors. However, it also has an impact on global economic stability. There has been a lot of research related to fraud using the fraud triangle which has developed into a fraud diamond which adds capability as a driving factor for fraud. Currently, a fraud pentagon has emerged which adds arrogance as an additional factor driving fraud. This research aims to examine the influence of factors in the fraud pentagon (pressure, arrogance, competence/capitability, and rational-ization) on fraud in financial reports. The sample used in this research is state-owned companies that have gone public on the IDX using financial report data for 2020-2023. Based on the results of the t-test, it can be concluded that the variables Pressure Financial Stability, Opportunity Nature Of Industry, Competence Change In Director, and Arrogance Dualism Position have a negative and significant effect on the Financial Statement, while the Rationalization Changes In Director variable has a positive and significant effect on the Financial Statement of BUMN companies listed on the Indonesia Stock Exchange (IDX) in 2020-2023
Pengaruh Penerapan PSAK 71, BOPO dan NPL Terhadap Profitabilitas Purba, Elsa Yuwanda; Lores, Linda; Habibie , Muhammad
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.648

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Cadangan Kerugian Penurunan Nilai (CKPN), Biaya Operasional terhadap Pendapatan Operasional (BOPO), dan Non-Performing Loan (NPL) terhadap profitabilitas pada bank-bank yang terdaftar di BEI selama periode 2020-2023. Standar kebijakan baru yang berlaku efektif awal tahun 2020, pemberlakuan PSAK 71 yang menghitung CKPN dengan metode baru serta peningkatan rasio BOPO dan NPL yang mempengaruhi profitabilitas bank. Populasi perbankan sebanyak 47 perbankan, menggunakan purposive sampling dengan kriteria sehingga jumlah sampel sebanyak 30 bank periode 2020-2023. Sumber data yang digunakan adalah sumber data sekunder dengan pendekatan kuantitatif berupa teknik dokumentasi dengan pengumpulan laporan keuangan yang diakses melalui www.idx.co.id, www.ojk.go.id, atau website masing-masing bank. Data analisis dengan menggunakan SPSS 26 melalui pendekatakan analisis regresi linier berganda. Hasil empiris melalui analisis parsial menunjukkan bahwa CKPN, dan NPL masing-masing berpengaruh positif dan BOPO berpengaruh negatif terhadap profitabilitas bank. Selanjutnya, hasil uji f menunjukkan bahwa CKPN, BOPO, dan NPL ketiganya berpengaruh secara signifikan terhadap profitabilitas perbankan pada perbankan. The aim this research is to determine the effect of Allowance Impaiment Losses (CKPN), Operational Costs on Operating Income (BOPO), and Non-Performing Loans (NPL) on the profitability of banks listed on the BEI during the 2020-2023 period. New policy standars effective early 2020, the implementation of PSAK 71which calculates CKPN using a new method and an increase in BOPO and NPL ratios which effect bank profitability. The banking population is 47 banks, using purposive sampling with criteria so that the total sample is 30 banks during 2020-2023 period. The data source is a secondary data source with a quantitative approach in the from of documentation techniques by collecting financial reports. Which is accessed via www.idx.co.i, www.ojk.go.id, or the respective bank’s website. Data were analysed using SPSS 26 through a multiple linear regression analysis approach. Empirical results through partial analysis show that CKPN, and NPL each have a positive effect and BOPO has a negative effect on bank profitability. The results of the f-test show that CKPN, BOPO, and NPL all have a significant effect on banking profitability in banking.
Analisis Penutupan Usaha, Studi pada Markas Kopi Sleman Petrus Fraidylegif Putra Djatu; Devi Maya Sofa; Manuel Aristo Surbakti
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.652

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis keputusan pemilik usaha Markas Kopi - Sleman dalam menutup sementara operasi bisnisnya. Penelitian ini mengevaluasi alasan pengambilan keputusan tersebut dilihat dari penerapan prinsip-prinsip manajemen yang meliputi perencanaan, pengorganisasian, kepemimpinan, dan pengendalian (POLC), serta kondisi keuangan yang dianalisis dengan menghitung model Altman Z-score yang dimodifikasi. Hasil penelitian ini dapat dimanfaatkan oleh bisnis sejenis lainnya atau yang saat ini berada dalam kondisi serupa dengan Markas Kopi - Sleman sehingga kondisi yang sama dapat diantisipasi. Penelitian ini menggunakan pendekatan kualitatif. Hal ini digunakan untuk memahami kondisi yang terjadi dan untuk mengetahui alasan mengapa keputusan untuk menghentikan sementara kegiatan usaha dibuat. Alasan-alasan tersebut adalah (1) penerapan desain bisnis yang belum terperinci, (2) pengendalian perencanaan yang tidak tepat, dan (3) kebijakan manajemen lainnya yang memengaruhi keuangan secara kurang spesifik, menyebabkan modal kerja tidak mencukupi jika mereka terus berbisnis dengan konsep yang sama. Kondisi ini juga didukung oleh hasil perhitungan Z-score menggunakan model Altman Z-score yang dimodifikasi. This study aims to determine and analyze Markas Kopi - Sleman business owner’s decision to temporarily close its business operations. This study evaluates the reasons for making the decision seen from the application of management principles which include planning, organizing, leadership, and controlling (POLC), as well as financial conditions which are analyzed by calculating the Altman Z-score modified mode. The results of this study can be utilized by other similar businesses or those currently in a condition similar to the Markas Kopi - Sleman’s so that the same conditions can be anticipated. This study uses a qualitative approach. This is used to understand the conditions that occur and to find out the reason why the decision to temporarily suspend business activities was made. These reasons were (1) the implementation of business design that has not been detailed, (2) planning control that is not precise, and (3) other management policies that affect finances on a less specific basis, causing insufficient working capital if they continue to do business with the same concept. This condition is also supported by the results of the Z-score calculation using Altman Z-score modified model.
Kajian Mediasi Psychological Well-Being pada Dampak Disiplin Kerja dan Job Insecurity terhadap Kinerja Pegawai Difka Lukita Zaskia; Irwansyah, Irwansyah; Shoalihins, Shoalihins
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.656

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Disiplin Kerja dan Job Insecurity terhadap Kinerja Pegawai dengan Psychological Well-Being sebagai variabel intervening. Menggunakan pendekatan kuantitatif dengan jenis penelitian explanatory research, penelitian ini melibatkan 80 pegawai honorer di Dinas Kesehatan. Data dikumpulkan melalui kuesioner tertutup dengan skala Likert 5 poin. Hasil penelitian menunjukkan bahwa Disiplin Kerja berpengaruh signifikan terhadap Kinerja Pegawai dan Psychological Well-Being. Sebaliknya, Job Insecurity tidak berpengaruh signifikan terhadap Kinerja Pegawai, namun berpengaruh signifikan terhadap Psychological Well-Being. Kinerja Pegawai tidak berpengaruh signifikan terhadap Psychological Well-Being, dan mediasi Kinerja Pegawai dalam kedua hubungan tersebut terbilang lemah. Keterbatasan penelitian ini terletak pada sampel yang terbatas pada satu instansi, sehingga disarankan untuk memperluas cakupan sampel dan mempertimbangkan variabel lain seperti dukungan sosial dan budaya organisasi pada penelitian selanjutnya.   This study aims to analyze the effect of Work Discipline and Job Insecurity on Employee Performance with Psychological Well-Being as an intervening variable. Using a quantitative approach with explanatory research, this study involved 80 honorary employees at the Health Office. Data were collected using a closed-ended questionnaire with a 5-point Likert scale. The results showed that Work Discipline had a significant effect on Employee Performance and Psychological Well-Being. In contrast, Job Insecurity did not significantly affect Employee Performance but had a significant effect on Psychological Well-Being. Employee Performance did not significantly affect Psychological Well-Being, and the mediation of Employee Performance in both relationships was weak. The limitation of this study lies in the sample being limited to one institution, so it is recommended to expand the sample scope and consider other variables such as social support and organizational culture in future studies.
Model Peningkatan Kinerja Pegawai Melalui Budaya Organisasi Dengan Conscientiousness dan Civic Virtue Sebagai variabel Intervening Pratiko, Inggar
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.660

Abstract

Penelitian ini bertujuan untuk menganalisis model peningkatan kinerja pegawai melalui budaya organisasi dengan conscientiousness dan civic virtue sebagai variabel intervening pada Pengadilan Agama di wilayah hukum Provinsi Kalimantan Tengah. Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah Aparatur Sipil Negara (ASN) pada 13 satuan kerja Pengadilan Agama di wilayah tersebut. Jumlah sampel ditentukan menggunakan rumus Slovin, sehingga diperoleh sebanyak 140 responden. Pengumpulan data dilakukan melalui kuesioner, sedangkan analisis data menggunakan metode Partial Least Squares (PLS) dengan bantuan aplikasi SmartPLS. Hasil penelitian menunjukkan bahwa budaya organisasi berpengaruh positif dan signifikan terhadap conscientiousness dan civic virtue. Namun, budaya organisasi tidak berpengaruh langsung terhadap kinerja pegawai. Sebaliknya, conscientiousness dan civic virtue memiliki pengaruh positif dan signifikan terhadap kinerja pegawai. Uji mediasi menunjukkan bahwa conscientiousness dan civic virtue mampu memediasi pengaruh budaya organisasi terhadap kinerja pegawai. Temuan ini menunjukkan bahwa peningkatan kinerja pegawai dapat dilakukan secara tidak langsung melalui penguatan budaya organisasi dengan meningkatkan conscientiousness dan civic virtue. This study aims to analyze a model for improving employee performance through organizational culture, with conscientiousness and civic virtue serving as intervening variables in Religious Courts within the jurisdiction of Central Kalimantan Province. The research employs a quantitative approach. The population consists of civil servants working in 13 Religious Court work units across Central Kalimantan. The sample size, determined using the Slovin formula, resulted in 140 respondents. Data collection was carried out using questionnaires, while data analysis was conducted using the Partial Least Squares (PLS) method with the assistance of the SmartPLS application. The findings reveal that organizational culture has a positive and significant influence on both conscientiousness and civic virtue. However, organizational culture does not directly impact employee performance. Conversely, conscientiousness and civic virtue both show positive and significant effects on employee performance. Further analysis confirms that conscientiousness and civic virtue mediate the relationship between organizational culture and employee performance. These findings suggest that enhancing employee performance can be effectively achieved indirectly by strengthening organizational culture through increased conscientiousness and civic virtue.
Operational Efficiency, Capital Adequacy, and Profitability: A Case Study of Central Java’s Regional Development Bank Jatmiko, Bambang
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.661

Abstract

This study aims to analyse the impact of BOPO (Operational Efficiency Ratio), LDR (Loan to Deposit Ratio), NPL (Non-Performing Loans), and KPMM (Capital Adequacy Ratio) on ROA (Return on Assets) in the Regional Development Bank of Central Java Province. Utilizing quarterly data published by the Financial Services Authority (OJK) from Q1 2017 to Q4 2024, the study employs a multiple regression approach to assess the relationships among variables. The empirical findings reveal that both BOPO and LDR exert a significant negative effect on ROA, indicating that higher operational inefficiencies and excessive lending relative to deposits diminish bank profitability. In contrast, KPMM shows a significant positive impact, suggesting that stronger capital adequacy enhances financial performance. NPL, however, is found to have no statistically significant effect on ROA. These results underline the importance of prudent cost management, balanced liquidity strategies, and robust capital buffers in improving bank profitability. The study recommends that policymakers strengthen regulations to enhance capital adequacy and promote operational efficiency, which in turn supports the resilience and growth of regional banking institutions. These insights contribute to the formulation of more effective economic policies in the regional banking sector, fostering financial stability and regional economic development.
Pengaruh Intellectual Capital Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Almagfira, Anisa Sava; Bambang, Bambang
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.662

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Intellectual Capital (IC) dan Corporate Social Responsibility (CSR) terhadap kinerja keuangan Bank Umum Syariah (BUS) di Indonesia. Metode yang digunakan adalah pendekatan kuantitatif dengan menerapkan analisis regresi linier berganda. Sampel yang dipilih menggunakan teknik purposive sampling berdasarkan  kriteria tertentu, dengan demikian didapatkan 7 BUS sebagai sampel. Data yang dianalisis ialah data sekunder dalam bentuk panel yang diambil melalui laporan tahunan BUS selama periode 2019-2023. Populasi dalam penelitian ini yakni BUS di Indonesia pada periode yang sama. Pengolahan data dilakukan menggunakan EViews 12. Hasil penelitian memperlihatkan bahwasanya variabel IC tidak berpengaruh terhadap kinerja keuangan, sementara variabel CSR berpengaruh positif signifikan terhadap kinerja keuangan.   This study aims to analyze the influence of Intellectual Capital (IC) and Corporate Social Responsibility (CSR) on the financial performance of Islamic Commercial Banks (BUS) in Indonesia. The method used is a quantitative approach by applying multiple linear regression analysis. The sample selected using purposive sampling technique based on certain criteria, thus 7 BUS were obtained as samples. The data analyzed is secondary data in the form of a panel taken from the BUS annual report during the 2019-2023 period. The population in this study is BUS in Indonesia in the same period. Data processing is carried out using EViews 12. The results of the study show that the IC variable has no effect on financial performance, while the CSR variable has a significant positive effect on financial performance.  
Systematic Literature Review: Analisis Kontemporer Transfer Pricing dan Implikasi Perpajakan Global Martiza, Berlika Sharla; Fuadah, Luk Luk
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.665

Abstract

tudi ini bertujuan untuk menganalisis strategi penetapan harga transfer yang diterapkan oleh perusahaan multinasional dan implikasinya terhadap kebijakan pajak global. Dengan menggunakan metode Systematic Literature Review (SLR), studi ini meneliti 24 artikel dari basis data akademis terkemuka untuk memberikan gambaran menyeluruh tentang praktik dan tantangan penetapan harga transfer saat ini. Temuan penelitian ini mengungkapkan bahwa penerapan Pedoman OECD dan Rencana Aksi BEPS (Pengikisan Basis dan Pengalihan Laba) berbeda secara signifikan di berbagai negara, dengan negara-negara Uni Eropa menerapkan peraturan yang lebih ketat dan lebih konsisten daripada wilayah lain. Penentu utama strategi penetapan harga transfer meliputi perpajakan, ukuran perusahaan, leverage, insentif tunneling, dan tata kelola perusahaan. Meskipun perpajakan tetap menjadi pendorong utama, pengaruh faktor-faktor lain bervariasi tergantung pada peraturan setempat dan karakteristik perusahaan. Studi ini menekankan perlunya harmonisasi standar penetapan harga transfer global untuk mengurangi disparitas peraturan dan meningkatkan keadilan dalam perpajakan internasional. Penelitian di masa mendatang direkomendasikan untuk merancang model penetapan harga transfer yang lebih efektif yang menggabungkan pergeseran ekonomi global dan kebijakan fiskal yang terus berkembang, memastikan kepatuhan yang lebih baik dan mengurangi peluang penghindaran pajak. This study aims to analyze the transfer pricing strategies of multinational enterprises and their implications for global tax policy. Using a Systematic Literature Review (SLR) approach, the research reviews 24 articles from reputable academic databases to provide a comprehensive understanding of contemporary transfer pricing practices. The results show that the application of the OECD Guidelines and the BEPS (Base Erosion and Profit Shifting) Action Plan varies widely across countries. European Union member states tend to enforce stricter and more uniform regulations compared to other regions. The key factors influencing transfer pricing include taxation, firm size, leverage, tunneling incentives, and corporate governance. While tax minimization is a primary driver, the significance of other factors depends on company characteristics and local regulatory environments. The findings highlight the urgent need for harmonized global regulations to close gaps and ensure fair taxation. Future studies are encouraged to develop adaptive transfer pricing models that reflect dynamic global economic conditions and evolving fiscal policies to enhance compliance and minimize tax avoidance risks.    
Pajak Domestik: Tinjauan Literature sistematis tentang Strategi dan Kepatuhan Putri, Ayu fitria; fuadah , Luk luk
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.666

Abstract

Penelitian ini bertujuan untuk mengkaji secara sistematis tren, strategi, dan hubungan antara perencanaan pajak domestik dan kepatuhan pajak berdasarkan analisis 25 artikel ilmiah yang dipublikasikan pada periode 2016–2024. Dengan menggunakan metode Systematic Literature Review (SLR), penelitian ini mengidentifikasi bahwa fokus penelitian dalam periode tersebut mengalami pergeseran dari sekadar optimalisasi beban pajak menuju integrasi aspek tata kelola perusahaan, reputasi fiskal, dan keberlanjutan. Pendekatan strategi yang ditemukan meliputi penggunaan tax shielding melalui depresiasi dan bunga pinjaman, optimalisasi metode akuntansi fiskal, pemanfaatan insentif pajak domestik, serta restrukturisasi internal. Selain itu, hasil sintesis menunjukkan bahwa perencanaan pajak domestik yang moderat dan berbasis kepatuhan berdampak positif terhadap tingkat kepatuhan pajak, sedangkan praktik yang agresif berpotensi menurunkan kepercayaan terhadap sistem perpajakan. Faktor-faktor seperti literasi pajak, transparansi administrasi, risiko reputasi, dan digitalisasi perpajakan berperan penting dalam memperkuat hubungan antara perencanaan pajak domestik dan kepatuhan fiskal. Penelitian ini memberikan kontribusi dalam memperkaya pemahaman mengenai dinamika strategi fiskal domestik di tengah tuntutan regulasi yang semakin kompleks dan kebutuhan akan tata kelola perusahaan yang beretika.   This study aims to systematically examine the trends, strategies, and the relationship between domestic tax planning and tax compliance based on an analysis of 25 scientific articles published between 2016-2024. Using the Systematic Literature Review (SLR) method, this study identifies a shift in research focus over the period, from merely optimizing tax burdens toward integrating aspects of corporate governance, fiscal reputation, and sustainability. The strategic approaches identified include the use of tax shielding through depreciation and interest deductions, the optimization of fiscal accounting methods, the utilization of domestic tax incentives, and internal restructuring. Furthermore, the findings show that moderate and compliance-based domestic tax planning positively affects tax compliance levels, while aggressive practices tend to undermine trust in the tax system. Factors such as tax literacy, administrative transparency, reputational risks, and tax digitalization play a crucial role in strengthening the relationship between domestic tax planning and fiscal compliance. This study contributes to enriching the understanding of the dynamics of domestic fiscal strategies amid increasingly complex regulatory demands and the growing need for ethical corporate governance.

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