Pajak Domestik: Tinjauan Literature sistematis tentang Strategi dan Kepatuhan
DOI:
https://doi.org/10.59086/jam.v4i1.666Keywords:
Domestic Tax Planning, TAx Strategies, Tax Compliance Reputational, Tax GovernanceAbstract
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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