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The development of the digital economy has led to increasing complexity in tax management for technology-based companies. Various digital business activities, such as cross-border transactions, the utilization of intangible assets, and evolving tax regulations, require companies to adopt appropriate tax strategies. This study aims to analyze the strategic role of tax consultants in supporting business decision-making within technology-based firms. The research employs a qualitative approach using a literature review method, examining various scientific journals, books, tax regulations, and relevant professional publications. The findings indicate that tax consultants no longer function solely as compliance supporters but have evolved into strategic partners for companies in tax planning, the utilization of fiscal incentives, tax risk mitigation, digital transaction management, and investment and business expansion decision-making. This role contributes to improved financial efficiency and reduced tax-related legal risks. This study emphasizes that the involvement of tax consultants from the business planning stage can enhance the quality of managerial decision-making in technology-based companies.

This study investigates the relationship between green practices and corporate tax avoidance, focusing on green accounting, environmental performance, and corporate social responsibility (CSR) among 19 Indonesian publicly listed companies from 2021 to 2024. The research aims to examine whether environmentally responsible strategies influence firms’ tax behavior and how sustainability practices mediate this relationship. A quantitative approach was employed, collecting data from corporate financial statements, ESG reports, and sustainability disclosures. The analysis included descriptive statistics, correlation tests, and pooled ordinary least squares regression to explore the effects of green accounting, environmental performance, and CSR on the effective tax rate (ETR) as a proxy for tax avoidance. Results indicate that green accounting is positively associated with higher ETR, suggesting reduced tax avoidance, while CSR negatively impacts ETR, implying that sustainability initiatives can be strategically used to mask aggressive tax planning. Environmental performance alone does not significantly affect tax behavior. These findings highlight the importance of transparency through green accounting to promote ethical tax practices, while cautioning that CSR may serve as a reputational tool rather than a mechanism for reducing tax avoidance. The study contributes to theoretical understanding in sustainability and corporate governance and offers practical insights for policymakers and corporate managers to align environmental and fiscal responsibilities.

Transportation plays an important role in supporting community mobility and enhancing socio-economic activities in urban areas. The increasing population growth and community activities in Sorong City have led to a higher demand for transportation modes. This study aims to identify the characteristics of transportation users in Kota Sorong and to analyze the probability of selecting different transportation modes using the Multinomial Logit (MNL) method. A quantitative approach was employed in this research. Questionnaires were distributed to 225 transportation users in Sorong City. The variables analyzed included gender, age, occupation, income, trip purpose, travel frequency, and reasons for choosing a transportation mode. The data were analyzed using multinomial logistic regression with SPSS software. The results indicate that transportation mode choice is influenced not only by socio-economic factors, but also by showed that income, trip purpose, travel frequency, and reasons for choosing the mode significantly influenced transportation mode choice, while gender, age, and occupation did not have significant effects. The probability analysis indicated that private vehicles had the highest probability of selection at 89.63%, followed by online transportation at 9.96%, and conventional motorcycle taxis at 0.41%. These findings imply that socio-economic and travel behavior factors strongly influence transportation mode preferences in Sorong City and may serve as a reference for future urban transportation planning and policy development.

Motor Vehicle Tax (PKB) is a key pillar of Regional Original Revenue (PAD) that supports development funding. However, seasonal fluctuations in payment realization create uncertainties in local budget planning. This study aims to address the limitations of the standard Random Forestalgorithm, which suffers from extreme prediction failures on time-series data due to its inability to capture temporal transitions between months. The proposed solution implements feature engineering using a Cyclical Encoding approach (Sine and Cosine transformations) and Lagged Variables. The dataset comprises historical records of motor vehicle tax potential and realization from January 2021 to November 2025. The baseline model evaluation without feature engineering yields highly inaccurate predictions with a Mean Absolute Percentage Error (MAPE) of 203.47% (accuracy of -103.47%). Conversely, after integrating Cyclical Encoding and Lagged Variables, the proposed model's performance improves drastically, achieving a MAPE of 14.40% (an accuracy rate of 85.60%), an MAE of 9,317 units, and an RMSE of 12,638 units. Feature Importance analysis confirms that the cyclically encoded month feature contributes the highest weight to the model's decisions with a score of 0.5031, followed by the potential feature at 0.1798. This study demonstrates that time-based feature engineering effectively optimizes Random Forestfor precise tax revenue forecasting.

This study examines land-use transformation in Hamadi Rawa I, Jayapura City, focusing on the shift from water catchment to built-up land during 2015–2025. The research employs a mixed-methods approach, combining analysis of Google Earth imagery with interviews with community, government, and academic stakeholders. Findings show the catchment area shrank by 48% (from 17% to 8% of the total area), decreasing from 21.36 ha to 11.20 ha. The built-up area increased by 28.1%, from 70.78 ha to 90.67 ha, with residential development driving most of this growth (51.1%). Three spatial transformation patterns emerged: ecological fragmentation, linear service sector development, and concentric settlement patterns. Idle land was also identified as a phenomenon that damages ecological functions without providing a productive benefit. The conversion was driven by physical-natural factors (basin topography), economic factors (market proximity), socio-demographic factors (urbanization), and especially institutional factors. Customary land transactions outside state control created a governance dilemma between humanity and public order. The study recommends a proactive-collaborative approach with three key instruments: (1) Zero-Reclamation with Adaptive Permitting for stilt structures; (2) fiscal intervention using Idle Land Tax and Payment for Ecosystem Services; and (3) a Participatory Spatial Control Task Force integrating government and customary authorities (Ondoafi).

This study aims to examine the effect of debt policy and transfer pricing on tax avoidance, with audit quality as a moderating variable. The object of this study is non-banking companies included in the LQ45 index listed on the Indonesia Stock Exchange during 2021-2024, with a total sample of 117 firm-year observations. The data were analyzed using multiple linear regression and subgroup analysis (and chow test), by comparing the regression results between companies audited by Big Four and non-Big Four audit firms. The results indicate that debt policy has a positive and significant effect on tax avoidance, while transfer pricing does not have a significant effect on tax avoidance. Audit quality is proven to moderate the relationship between debt policy and tax avoidance by weakening the effect. However, audit quality does not moderate the relationship between transfer pricing and tax avoidance. These findings suggest that corporate financing decisions through debt remain an important mechanism in tax planning practices, while audit quality plays a crucial role as an external monitoring mechanism in limiting aggressive tax avoidance behavior.

This study investigates the effect of Corporate Social Responsibility (CSR) disclosure and political connection on corporate tax avoidance among mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. As CSR practices increasingly shape stakeholder expectations, questions arise as to whether such disclosures genuinely reflect ethical corporate behavior or are strategically employed to legitimize tax planning. In addition to CSR disclosure, political connection is examined as an external institutional factor that may influence firms’ tax behavior by reducing regulatory scrutiny and enforcement risk. CSR disclosure is measured using the Global Reporting Initiative (GRI) index, while tax avoidance is proxied by the Effective Tax Rate (ETR). Additionally, political connection is identified based on the presence of politically affiliated individuals in the firms’ board list. This study adopts a quantitative approach employing panel data linear regression analysis. The research population consists of mining companies consistently listed on the IDX during the observation period, with samples selected through purposive sampling, having 41 mining companies in total. This study aiming to contribute to academic discourse and practical implications for policymakers, investors, and regulators. The findings found that there are no significant effect between CSR disclosure and political connection on tax avoidance. The results of this study concluded that there are many factors both from internal and external that could affect tax avoidance activity in Indonesia’s mining companies yet was not covered in this study.

This study aims to determine the effect of tax planning and capital structure on firm value, with firm size as a moderator. The population in this study is all non-cyclical consumer companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The type of research used in this study is quantitative associative with secondary data. The research sample was determined using a purposive sampling technique. Based on this technique, 24 companies were obtained that met certain criteria. The panel data regression technique used in this study is the Random Effect Model. Testing of panel data regression and moderation regression uses the E=views 13 application. The results of this study indicate that tax planning partially has no effect on firm value, while capital structure does affect firm value. The results simultaneously show that tax planning and capital structure affect firm value. The results of this study also indicate that firm size weakens the relationship between tax planning and firm value, and firm size is also unable to moderate or weaken the relationship between capital structure and firm value.

This study examines how solvency, profitability, liquidity, and operating costs are affected by book-tax differences (BTD) among property and real estate companies listed on the Indonesia Stock Exchange from 2022 to 2024. One key indicator of financial reporting transparency is BTD, which reflects the difference between accounting and taxable income. This is particularly relevant for the property sector, which contributes Rp185 trillion to national tax revenue. The results of the study, conducted using the Random Effects Model panel data regression method with 93 observations from 31 companies, show that solvency (DER) has a significant effect on BTD, while profitability (ROA) also has a significant effect, indicating that companies with high profits tend to engage in more aggressive tax planning practices and financial reporting strategies. On the other hand, liquidity and operating costs do not have a significant impact on corporate tax reporting behavior. 98% of the variation in BTD can be explained by the model.

This qualitative literature review explores how multinational enterprises (MNEs) utilize strategic trade cost allocation and internal pricing autonomy to engage in tax avoidance through transfer pricing. Drawing on recent academic studies, the review synthesizes insights on how firms manipulate Incoterms, delegate pricing rights, and align managerial incentives to shift profits across jurisdictions. It highlights the dual role of transfer pricing as both a tax planning instrument and a corporate governance challenge. The review also examines the interaction between tax regulations—such as the OECD’s BEPS framework—and managerial decision-making authority within MNEs. By comparing findings across multiple empirical and theoretical studies, this paper provides a comprehensive understanding of the mechanisms and limitations of current transfer pricing practices. The results emphasize the need for stronger alignment between regulatory enforcement, internal control structures, and global transparency standards.

This qualitative literature review examines how tax planning incentives shape international royalty flows by synthesizing insights from network analysis, gravity models, and the literature on multinational profit shifting. The review highlights that royalty payments are not solely driven by economic fundamentals such as market size, innovation intensity, or bilateral trade costs, but are systematically influenced by corporate income tax differentials, withholding taxes, and the structure of international tax treaty networks. Network-based approaches reveal the central role of conduit jurisdictions and treaty shopping routes in facilitating the redirection of royalty flows, while gravity models provide counterfactual benchmarks to identify deviations attributable to tax-motivated behavior. The synthesis further shows that profit shifting via intellectual property relocation, although smaller in scale than other channels, generates non-trivial revenue losses and remains structurally embedded in the international tax system. Overall, the study underscores the value of integrating network and gravity frameworks to better understand royalty-based tax planning and its policy implications

This study aims to examine and analyze the role of interest rates in strengthening or weakening the effect of Tax Planning and Financial Distress on Firm Value. This research employs a quantitative approach. The population of this study consists of consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2024, totaling 128 companies. The research sample was selected using purposive sampling, resulting in 42 companies that met the specified criteria, with a total of 210 observations. Panel Data Linear Regression Analysis and Moderated Regression Analysis (MRA) were conducted using Microsoft Excel and E-Views version 12. The results indicate that Tax Planning has no significant effect on Firm Value, while Financial Distress has a significant effect on Firm Value. Regarding the moderating variable, the interest rate is unable to strengthen or weaken the effect of Tax Planning on Firm Value; however, Interest Rates are able to moderate (weaken) the effect of Financial Distress on Firm Value.

State finances rely heavily on tax revenues, yet tax avoidance remains a persistent obstacle that can reduce government income. This practice is commonly associated with internal corporate conditions. Therefore, this research examines how profitability, leverage, firm size, and capital intensity relate to tax avoidance behavior. Employing a descriptive design with a Systematic Literature Review (SLR), the study evaluates ten empirical articles published between 2021 and 2025 in Sinta and Scopus indexed journals. The analysis indicates that the influence of these internal factors varies across studies. Profitability and leverage demonstrate contradictory effects, as strong earnings and higher debt may stimulate aggressive tax planning through tax shields, but may also restrain avoidance to preserve corporate image. Firm size likewise presents inconsistent results due to regulatory and public attention. In contrast, capital intensity generally shows minimal influence because investments in fixed assets are directed toward operational efficiency. These findings provide valuable considerations for policymakers to strengthen tax deduction regulations and encourage responsible corporate tax compliance.

The issuance of billboard installation permits is part of local government authority in regulating public space, maintaining public order, and ensuring legal certainty. This study examines the implementation of billboard permit administration under Serang City Regional Regulation Number 3 of 2021. It applies an empirical juridical method with a qualitative approach. Data were collected through interviews with relevant local officials and a review of applicable laws and supporting legal materials. The findings indicate that the permit process involves several agencies: the Investment and One-Stop Integrated Service Office as the licensing authority, the Public Works and Spatial Planning Office for technical recommendations, the Regional Revenue Agency for tax collection, and the Municipal Police for supervision and enforcement. Although the regulatory framework is comprehensive, challenges remain, including inter-agency coordination, tax compliance, supervision effectiveness, and limited legal awareness among business actors. The study concludes that effective permit administration depends not only on clear regulations but also on strong institutional coordination and proper implementation.

Tax administration reform is a strategic government agenda to improve the effectiveness, efficiency, and transparency of tax management. One effort undertaken is the implementation of an integrated, digital-based Core Tax Administration Sistem (Coretax). However, the success of Coretax implementation is determined not only by technological aspects, but also by the role of strategic management in planning, organizing, and managing organizational change. This study aims to examine the role of strategic management in supporting the successful implementation of Coretax as part of tax reform in Indonesia. The research method used is a literature review by examining various secondary sources such as scientific journals, international agency reports, government policy documents, and official publications related to tax reform and the digital transformation of the public sector. The results of the study indicate that strategic management plays a crucial role in aligning policies, human resource readiness, strengthening information technology, and managing resistance to change. These findings confirm that Coretax implementation will be more optimal if supported by comprehensive strategic planning, improved human resource competency, and an organizational culture that is adaptive to digital transformation.

This study aims to analyze the effect of company size and profitability on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research uses secondary data obtained from published financial statements, with a sample of 333 companies selected through a purposive sampling technique. Panel data regression is employed as the main analytical method to examine the relationship between the independent variables and tax avoidance practices. The results of the analysis indicate that profitability has a positive and significant effect on tax avoidance, suggesting that more profitable companies tend to engage more actively in tax planning strategies to reduce tax burdens. In contrast, company size is found to have no significant effect on tax avoidance, indicating that large and small manufacturing firms exhibit similar tax behavior. Overall, this study provides empirical evidence regarding the determinants of corporate tax avoidance and contributes to the literature by offering insights for policymakers, regulators, and stakeholders in understanding tax avoidance behavior in the manufacturing sector.

This study aims to analyze the impact of the increase in Value Added Tax (VAT) and inflation on the sales revenue of PT Astra International Tbk during the 2022–2024 period. The research employs a quantitative approach using multiple regression analysis to examine the relationship between VAT, inflation, and sales revenue. Secondary data were obtained from the company’s financial statements, inflation data from Statistics Indonesia (BPS), and VAT rate information from the Directorate General of Taxes (DJP). The data were analyzed to identify how VAT and inflation influence the company’s revenue. The results indicate that both VAT and inflation have a significant effect on sales revenue, both simultaneously and partially. The coefficient of determination (R²) of 0.899 shows that 89.9% of the variation in sales revenue is explained by the changes in VAT and inflation rates. These findings suggest that VAT and inflation are important economic factors that should be considered by businesses, especially in the automotive industry, when planning strategies for revenue generation. Furthermore, the study emphasizes the critical need for companies to adapt to changing fiscal policies and macroeconomic conditions to maintain profitability and competitive advantage in a fluctuating economic environment.

This study aims to analyze the implementation of corporate income tax (PPh) planning strategies at PT Anggada Indo Asia in order to achieve tax burden efficiency. The research uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The results show that the company has not fully implemented tax planning in accordance with tax regulations, as evidenced by fiscal corrections on several expense items that do not comply with tax rules. Based on these findings, the recommended tax planning strategies include improving compliance with tax regulations, preparing more comprehensive documentation, and transferring non-deductible expenses to forms that are fiscally recognized. With the implementation of this strategy, the company successfully saved tax expenses amounting to IDR 2,816,430, which equates to a 2.4% efficiency from the total tax liability. This result demonstrates that effective tax planning can be a legitimate tool to reduce tax burdens while also improving the efficiency of the company’s financial management. Therefore, applying good tax planning strategies not only contributes to tax savings but also helps the company achieve more optimal financial management in compliance with applicable tax regulations.

This study aims to analyze the interrelationship between profitability, capital structure, firm size, and tax avoidance. It employs a descriptive analysis method combined with a literature review approach. The study draws upon various prior empirical studies indexed in Sinta 2 and Scopus Q2 from the period 2021–2024, as well as relevant secondary data sources. This approach is intended to provide a comprehensive understanding of the factors influencing firms’ propensity to engage in tax avoidance practices. The results of the literature review indicate that there is a relationship between firms’ tendency to engage in tax avoidance and profitability, capital structure, and firm size. Higher profitability leads to increased tax burdens, thereby encouraging management to implement tax planning strategies in an effort to reduce the tax liabilities that must be settled. Furthermore, firms with higher proportions of debt and equity tend to have greater flexibility in managing their financial policies, which may influence their tax strategies. In addition, larger firms typically possess greater resources and broader access to professional expertise, enabling them to better identify and exploit opportunities for tax avoidance in order to maintain cash flow stability. It is expected that this study will contribute theoretically to the development of the literature on taxation and corporate finance. Moreover, the findings are anticipated to serve as a consideration for regulators in formulating more effective tax supervision policies.

This study aims to examine the implementation of tax planning for Corporate Income Tax at CV Wira Arya Sejahtera to legally reduce the tax burden in accordance with tax regulations. The approach used is a descriptive qualitative with a case study method. The data analyzed comes from the financial statements and Annual Tax Returns (SPT) of CV Wira Arya Sejahtera in 2023. The results of the analysis show that the implemented tax planning strategy is able to reduce the amount of Taxable Income (PKP), so that the amount of PPh payable can be reduced from Rp 200,119,828 to Rp 182,731,896. Thus, the company succeeded in achieving tax efficiency of Rp 17,387,933. The implementation of tax planning has a positive impact on tax efficiency and helps improve the company's financial condition. This shows that good tax planning can help companies optimize their tax obligations, increase cash flow, and create long-term benefits for the sustainability of their operations.