Perencanaan Pajak dan Kinerja Keuangan Entitas Bisnis: Systematic Literature Review
DOI:
https://doi.org/10.38035/jafm.v6i1.1674Keywords:
Perencanaan Pajak, Penghematan Pajak, Kinerja Keuangan, Entitas BisnisAbstract
Penelitian ini bertujuan untuk menganalisis kesenjangan literatur, memberikan wawasan, dan mengidentifikasi variabel moderasi dalam hubungan antara perencanaan pajak dan kinerja keuangan entitas bisnis. Metode penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) dengan menganalisis 27 literatur akademik terkait hubungan antara perencanaan pajak dan kinerja keuangan. Sumber literatur diperoleh dari berbagai basis data ilmiah seperti Emerald, DOAJ, dan Research Gate dengan tahun publikasi 2019 - 2024. Hasil penelitian menunjukkan bahwa terdapat beberapa kesenjangan dalam penelitian seperti negara, teori yang digunakan, sektor penelitian, dan metode pengukuran variabel. Hasil analisis literatur memberikan wawasan bahwa perencanaan pajak mempengaruhi kinerja keuangan perusahaan dengan hasil yang berbeda tergantung dari metode pengukuran yang digunakan dan karakteristik perusahaannya. Hasil juga memberikan informasi terkait variabel moderasi yang dapat dipertimbangkan dalam melakukan perencanaan pajak untuk meningkatkan kinerja keuangan seperti tata kelola perusahaan yang baik. Meskipun demikian, penelitian ini masih memiliki keterbatasan sehingga peneliti selanjutnya diharapkan dapat memperluas basis data dan cakupan literatur sehingga dapat memberikan hasil yang lebih komprehensif.
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