Tren, Metodologi, dan Isu Utama dalam Akuntansi Perpajakan: Sebuah Systematic Literature Review

Irawan Wibowo

doi:10.31004/riggs.v4i4.5728

Authors

Irawan Wibowo Kementerian Keuangan Republik Indonesia

DOI:

https://doi.org/10.31004/riggs.v4i4.5728

Keywords:

Akuntansi Perpajakan, Systematic Literature Review, Kepatuhan Pajak

Abstract

Penelitian ini bertujuan untuk menganalisis secara komprehensif perkembangan literatur akuntansi perpajakan dengan memetakan tren kajian, variasi metodologis, dan isu-isu strategis yang mendominasi diskursus ilmiah. Melalui metode Systematic Literature Review (SLR) yang mengacu pada pedoman PRISMA, studi ini menelaah 15 artikel terpilih dari basis data bereputasi untuk memberikan sintesis terstruktur mengenai evolusi topik ini. Hasil analisis mengungkap adanya pergeseran paradigma yang signifikan, di mana fokus penelitian telah bertransformasi dari aspek teknis dan kepatuhan administratif semata menuju kajian strategis yang lebih kompleks, mencakup penghindaran pajak, agresivitas pajak, tata kelola perusahaan, transparansi, serta etika bisnis.Temuan ini mengonfirmasi bahwa akuntansi perpajakan kini diposisikan sebagai instrumen strategis korporasi yang vital dalam pengambilan keputusan manajerial dan pengelolaan risiko, bukan sekadar kewajiban fiskal. Dari perspektif metodologis, literatur masih didominasi oleh pendekatan kuantitatif berbasis data arsip, namun terdapat peningkatan kebutuhan akan metode kualitatif dan konseptual guna menggali aspek perilaku dan institusional yang tidak terjangkau oleh data numerik. Selain itu, dominasi Teori Keagenan dan Teori Legitimasi dalam literatur menunjukkan perlunya integrasi teoretis yang lebih luas di masa depan. Secara keseluruhan, penelitian ini menyimpulkan bahwa akuntansi perpajakan merupakan bidang kajian multidimensional yang relevan dan terus berkembang, memberikan implikasi penting bagi pengembangan teori serta perumusan kebijakan perpajakan yang adaptif di masa mendatang.

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