Pengaruh Kualitas Sistem Informasi Perpajakan, Perencanaan Pajak, dan Pemanfaatan Jasa Konsultan terhadap Optimalisasi Kewajiban Pajak
DOI:
https://doi.org/10.61132/jpaes.v3i4.2559Keywords:
Tax Compliance, Tax Consultant, Tax Information System, Tax Planning, Tax RiskAbstract
Digital tax administration through e-filing, e-billing, e-invoicing, and the transition toward an integrated Core Tax Administration System provides opportunities to improve the accuracy, efficiency, and monitoring of corporate tax obligations. However, its implementation also faces operational challenges, including technical disruptions, limited human-resource readiness, inconsistent data quality, and weak internal controls. This study aims to analyze the relationship between digital tax administration, tax planning, and the role of tax consultants in supporting corporate tax compliance through a literature review approach. Articles were selected based on variable relevance, methodological clarity, metadata traceability, and their connection to tax compliance. The synthesis of 24 articles shows that digitalization generally improves compliance when systems are stable, information is accurate, and services are responsive. Conversely, insignificant effects may occur when users experience technical constraints or limited digital literacy. Legal tax planning contributes to efficiency, while aggressive tax planning increases tax risks. Competent and ethical tax consultants play an important role in strengthening compliance, although excessive cost-saving orientation may encourage aggressive strategies. This review concludes that digital administration, tax planning, and tax consultant roles should be examined simultaneously as strategic interactions among companies, consultants, and tax authorities.
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