Difusi Pengetahuan Perencanaan Pajak
Abstract
Pengetahuan tentang perencanaan pajak sangat penting bagi perusahaan untuk mematuhi undang-undang perpajakan dan juga untuk memahami berbagai celah dari undang- undang tersebut yang dapat dimanfaatkan oleh perusahaan untuk meningkatkan efisiensi pembayaran pajak. Tujuan dari penelitian ini adalah untuk memberikan gambaran terkait berbagai cara perusahaan untuk mendapatkan pengetahuan terkait perencanaan pajak dan dampaknya bagi perusahaan. Kami akan memaparkan berbagai hasil penelitian terdahulu terkait dengan transfer pengetahuan perencanaan pajak yang terjadi di perusahaan. Metode yang kami gunakan adalah systematic literature review. Hasil tinjauan literatur ini menunjukan bahwa terdapat berbagai cara untuk mendapatkan pengetahuan tentang perencanaan pajak, yaitu dapat melalui pasar tenaga kerja, jasa auditor eksternal, bank perantara pajak, hubungan pelanggan pemasok dan ikatan jaringan perusahaan. Namun kami belum menemukan adanya penelitian yang mengkaji tentang peran pelatihan tenaga ahli pajak dalam memberikan difusi terkait pengetahuan tentang perpajakan. Tinjauan ini dapat memberikan titik awal bagi para peneliti untuk mengeksplorasi lebih lanjut terkait difusi pengetahuan perencanaan pajak yang efektif disesuaikan dengan karakteristik perusahaan serta dapat membuka informasi baru terkait berbagai sudut pandang yang muncul terkait difusi pengetahuan pajak.
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DOI: https://doi.org/10.17509/jpak.v11i1.41840
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