PENGARUH TAX PLANNING TERHADAP FINANCIAL PERFORMANCE PERUSAHAAN: SUATU STUDI LITERATUR

Authors

  • Raihani Universitas Syiah Kuala, Aceh, Indonesia
  • Alfi Syahri FJ Universitas Syiah Kuala, Aceh, Indonesia
  • Musfiana Universitas Syiah Kuala, Aceh, Indonesia
  • Ruaida Universitas Syiah Kuala, Aceh, Indonesia
  • Amrusi Universitas Syiah Kuala, Aceh, Indonesia
  • Mirja Mursalin Universitas Syiah Kuala, Aceh, Indonesia

Keywords:

tax planning, financial performance, literature review, research synthesis, corporate taxation

Abstract

Tax planning is a strategic approach employed by companies to optimize tax obligations legally while enhancing financial efficiency. This study aims to synthesize empirical evidence on the relationship between tax planning and financial performance and identify research gaps in the existing literature. A literature review was conducted by examining nine empirical studies published between 2019 and 2025, selected based on their relevance to the research topic. Data were analyzed through identification, classification, comparison, and synthesis of research objectives, variables, analytical methods, and findings. The results indicate that tax planning generally has a positive effect on financial performance by improving profitability through tax efficiency. However, several studies reported negative or insignificant effects due to variations in tax planning proxies, financial performance indicators, industry characteristics, and regulatory environments. The review also highlights the need for standardized measurement and broader research contexts to strengthen future investigations.

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Published

21-05-2026

Issue

Vol. 2 No. 1 (2026): Power: Jurnal Kebijakan dan Administrasi Publik

Section

Articles

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Copyright (c) 2026 Power: Jurnal Kebijakan dan Administrasi Publik

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