Kinerja Keuangan Dan Perencanaan Pajak Domestik Perusahaan: Tinjauan Literatur Sistematis
DOI:
https://doi.org/10.33751/jmp.v14i1.82Keywords:
Financial Performance, Corporate Tax Planning, Tax Avoidance, Effective Tax Rate, Systematic Literature ReviewAbstract
FINANCIAL PERFORMANCE AND CORPORTE DOMESTIC TAX PLANNING: A SYSTEMATIC LITERATURE REVIEW
This study examines the relationship between financial performance and corporate domestic tax planning using a Systematic Literature Review (SLR) approach. The study applies the PRISMA method to analyze 50 Scopus-indexed journal articles (Q1–Q3) published between 2020 and 2026. The results indicate that corporate tax planning generally contributes positively to financial performance through tax burden reduction, increased after-tax profit, and improved cash flow efficiency. However, several studies report mixed findings, suggesting that overly aggressive tax planning may increase legal, reputational, and agency risks. Furthermore, the relationship is influenced by institutional factors such as tax policy, corporate governance, and regulatory oversight across countries. Therefore, companies should implement tax planning strategies carefully while considering potential risks affecting long-term financial performance.
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