The Effect of Tax Planning Strategies and Compliance with Digital Tax Regulations on Effective Tax Burden and Financial Performance of Start-ups in Jakarta
DOI:
https://doi.org/10.58812/wsis.v3i09.2219Keywords:
Tax Planning, Digital Tax Regulations, Effective Tax Burden, Financial Performance, Start-upsAbstract
This study investigates the impact of tax planning strategies and compliance with digital tax regulations on the effective tax burden and financial performance of start-ups in Jakarta. Using a quantitative approach, data were collected from 130 start-up respondents through a structured questionnaire with a Likert scale ranging from 1 to 5. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results show that tax planning strategies significantly reduce the effective tax burden and positively influence financial performance. Compliance with digital tax regulations also reduces the effective tax burden and enhances financial performance, highlighting the importance of aligning with Indonesia’s digitalized tax system. Furthermore, the effective tax burden was found to have a significant negative effect on financial performance and mediates the relationships between tax planning, compliance, and financial performance. These findings suggest that start-ups can achieve fiscal efficiency and strengthen their competitiveness by integrating proactive tax planning with digital tax compliance.
References
[1] R. C. Istighfara and S. Biduri, “Optimizing VAT Planning to Enhance Tax Efficiency in Indonesia,” Indones. J. Law Econ. Rev., vol. 19, no. 2, pp. 10–21070, 2024.
[2] S. Sugiyanto, “Cooperative Tax: Regulation, Implementation and Expectation,” in 1st Borobudur International Symposium on Humanities, Economics and Social Sciences (BIS-HESS), UNIMMA PRESS, 2019, p. 62.
[3] S. Muzambiq, R. Sibarani, Z. P. Nasution, and G. Gustanto, “Geoheritage and Cultural Heritage Overview of the Toba Caldera Geosite, North Sumatra, Indonesia,” Smart Tour., vol. 5, no. 1, 2024.
[4] L. Judijanto, T. Lesmana, and A. Zulfikri, “The Effect of Employee Development Policy, Work Environment, and Transformational Leadership on Employee Creativity in Indonesia’s Creative Industries,” West Sci. Interdiscip. Stud., vol. 2, no. 03, pp. 541–551, 2024.
[5] R. N. Putri, S. A. A. HH, and C. F. N. RP, “ANALISIS PERENCANAAN PAJAK TERHADAP EFISIENSI PAJAK PENGHASILAN BADAN,” J. Ilm. Cendekia Akunt., vol. 9, no. 3, 2024.
[6] U. Fauziah and B. E. Tidajoh, “Perencanaan pajak untuk usaha mikro, kecil, dan menengah,” Substansi, vol. 2, no. 2, pp. 200–214, 2018.
[7] T. R. Barik and P. Ranawat, “Transformation of traditional corporate tax planning into ai-driven corporate tax planning,” Involv. Int. J. Bus., vol. 1, no. 4, pp. 269–280, 2024.
[8] S. Hidayatullah, N. S. Shidqiyyah, M. F. Pratama, D. A. Fauziah, and U. S. Nuraini, “Assessing financial risks at PT Pertamina: insights from Monte Carlo and AltmanZ-score,” Manaj. dan Bisnis, vol. 24, no. 1, pp. 216–230, 2025.
[9] Э. С. Ткачева and Ю. Н. Харитонова, “Снижение налоговой нагрузки на предприятии,” Инновации. Наука. Образование, no. 24, pp. 185–192, 2020.
[10] M. M. F. Pereira and M. J. F. Catão, “Eficiência tributária no empreendedorismo das startups: documentos digitais para fins de cumprimento das obrigações tributárias,” Rev. Científica Disruptiva, vol. 1, no. 2, pp. 170–184, 2019.
[11] S. Ding, X. Dong, and S. Li, “Women’s employment and family income inequality during China’s economic transition,” Fem. Econ., vol. 15, no. 3, pp. 163–190, 2009.
[12] M. D. Fernández and H. D. Baldini, “La planificación fiscal: una eficaz herramienta si es utilizada correctamente,” Rev. Estud. Derecho Tribut. Contab. y Audit. Univ. Blas Pascal, vol. 1, no. 1, pp. 130–149, 2023.
[13] C. M. Schwab, B. Stomberg, and B. M. Williams, “Effective tax planning,” Account. Rev., vol. 97, no. 1, pp. 413–437, 2022.
[14] R. Mendez, “Branding and Promotion Strategy Using Digital Content,” J. Curr. Res. Bus. Econ., vol. 4, no. 1, pp. 1907–1943, 2025.
[15] S. Zulaikhah, “Transforming Tax Compliance in Optimizing State Revenue: Innovation and Challenges in the Digital Era.,” Int. J. Econ., vol. 4, no. 1, 2025.
[16] S. Hesami, H. Jenkins, and G. P. Jenkins, “Digital transformation of tax administration and compliance: A systematic literature review on E-Invoicing and prefilled returns,” Digit. Gov. Res. Pract., vol. 5, no. 3, pp. 1–20, 2024.
[17] M. A. Rosyid, I. Pangesti, N. Hasanah, and S. Mastutik, “PENGARUH DIGITALISASI TERHADAP KEPATUHAN DAN PENERAPAN HUKUM PAJAK DI INDONESIA: Pengaruh Digitalisasi Terhadap Kepatuhan dan Penerapan Hukum Pajak di Indonesia,” Mendapo J. Adm. Law, vol. 5, no. 3, pp. 265–280, 2024.
[18] A. A. Ogundipe and E. Ayvaz, “Kurumlar Vergisi Planlamasının Finansal Performans Üzerindeki Etkisinin Araştırılması: Türkiye’de Borsaya Kote Firmalardan Kanıtlar,” Kocaeli Üniversitesi Sos. Bilim. Derg., vol. 1, no. 47, pp. 133–151.
[19] I. I. Nisak and L. Nadi, “Pengaruh Kinerja Keuangan, Intensitas Aset Tetap, Dan Ukuran Perusahaan Terhadap Agresivitas Pajak,” Akunt. 45, vol. 5, no. 1, pp. 913–927, 2024.
[20] A. F. Hsb, J. N. Pramita, N. A. Hrp, and S. Nova, “Peran Teknologi (Media Sosial) Terhadap UMKM yang Dapat Meningkatkan Pembangunan Ekonomi,” J. Manaj. dan Ekon. Kreat., vol. 3, no. 1, pp. 265–274, 2025.
[21] K. L. C. ARIAS, M. M. Y. Sarmiento, and K. S. Q. Ochoa, “Estrategias de planificación tributaria para la reducción de la carga fiscal de las microempresas,” Sapientia Technol., vol. 5, no. 2, pp. 41–56, 2024.
[22] M. Sari and K. Curry, “Pengaruh Likuiditas, Ukuran Perusahaan dan Perencanaan Pajak Terhadap Kinerja Keuangan Perusahaan Sub Sektor Rokok yang Terdaftar di BEI Periode 2018-2022,” J. Ekon. Trisakti, vol. 4, no. 1, pp. 913–922, 2024.
[23] M. C. Jensen and W. H. Meckling, “Theory of the firm: Managerial behavior, agency costs and ownership structure,” in Corporate governance, Gower, 2019, pp. 77–132.
[24] M. H. Mgammal, “The effect of tax planning and corporate governance on tax disclosure in Malaysia,” Univ. Utara Malaysia, 2015.
[25] Q. Wang, “Income tax planning as a tool for achieving financial stability,” Eng. Econ., vol. 33, no. 5, pp. 496–506, 2022.
[26] B. M. Omowole, A. Q. Olufemi-Philips, O. C. Ofodili, N. L. Eyo-Udo, and S. E. Ewim, “Conceptualizing green business practices in SMEs for sustainable development,” Int. J. Manag. Entrep. Res., vol. 6, no. 11, pp. 3778–3805, 2024.
[27] A. Qusna and H. Widodo, “The Impact of Tax Planning on Earnings Management in Manufacturing Firms,” Indones. J. Law Econ. Rev., vol. 19, no. 4, pp. 10–21070, 2024.
[28] B. Turanboyev and S. Musabekov, “Digital Transformation of Tax Systems,” YASHIL IQTISODIYOT VA TARAQQIYOT, vol. 1, no. 11–12, 2023.
[29] A. Budiarto, A. A. Iskandar, and W. Suryathi, “Digital Transformation in Financial Reporting: How AI and Blockchain Are Shaping Transparency and Efficiency in Corporate Accounting,” Int. J. Soc. Hum., vol. 1, no. 3, pp. 199–207, 2024.
[30] S. Rooh, M. Hayat, A. U. Haq, and M. F. Malik, “Exploring the dynamics of blockchain technology in Islamic finance: a novel investigation of cryptocurrency integration within sharia-compliant financial systems in Pakistan,” Qual. Res. Rev. Lett., vol. 3, no. 1, pp. 439–497, 2025.
[31] Z. Kuswara, M. Pasaribu, F. Fitriana, and R. A. Santoso, “Artificial intelligence in financial reports: How it affects the process’s effectiveness and efficiency,” J. ilmu Keuang. dan Perbank., vol. 13, no. 2, pp. 257–272, 2024.
[32] A. A. Alex-Omiogbemi, A. K. Sule, B. M. Omowole, and S. J. Owoade, “Conceptual framework for advancing regulatory compliance and risk management in emerging markets through digital innovation,” 2024.
[33] J. W. Rosenberg and D. B. Marron, “Tax policy and investment by startups and innovative firms,” Available SSRN 2573259, 2015.
[34] J. Atanassov and X. Liu, “Can corporate income tax cuts stimulate innovation?,” J. Financ. Quant. Anal., vol. 55, no. 5, pp. 1415–1465, 2020.
[35] K. Marsden, “Links between taxes and economic growth: Some empirical evidence,” (No Title), 1983.
[36] J. Block, “Corporate income taxes and entrepreneurship,” IZA World Labor, 2021.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Loso Judijanto, Willy Nurhayadi, Eri Kristanto, Irwan Irawadi Barus, Munzir Munzir
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Facebook 
Instagram 
Twitter 
Youtube 
westscience.journals@gmail.com