Pengaruh Rekonsiliasi Fiskal terhadap Kepatuhan Pajak Badan di Indonesia: Tinjauan Literatur
Penelitiaan
DOI:
https://doi.org/10.31004/joecy.v6i1.5396Keywords:
Rekonsiliasi fiskal, kepatuhan pajak badan, digitalisasi perpajakan, tata kelola perusahaan, good corporate governance.Abstract
Pajak merupakan sumber penerimaan utama negara yang berperan strategis dalam pembangunan nasional. Di Indonesia, ketidaksesuaian antara laba komersial dan laba fiskal menyebabkan perlunya rekonsiliasi fiskal untuk menentukan besarnya Pajak Penghasilan (PPh) Badan terutang. Penelitian ini bertujuan untuk menganalisis pengaruh rekonsiliasi fiskal terhadap kepatuhan pajak badan, serta mengeksplorasi peran digitalisasi sistem perpajakan dan tata kelola perusahaan dalam mendukung proses tersebut. Metode yang digunakan adalah tinjauan literatur sistematis dengan pendekatan kualitatif, memanfaatkan data sekunder dari jurnal nasional dan internasional, laporan pemerintah, dan publikasi berita ekonomi. Hasil kajian menunjukkan bahwa rekonsiliasi fiskal memiliki pengaruh positif dan signifikan terhadap kepatuhan pajak badan. Efektivitas rekonsiliasi dipengaruhi oleh kompetensi sumber daya manusia, sistem pengendalian internal, karakteristik sektor usaha, serta penerapan teknologi digital seperti e-Faktur, e-SPT, dan software rekonsiliasi otomatis. Proses rekonsiliasi fiskal yang akurat tidak hanya meningkatkan kepatuhan pajak, tetapi juga memperkuat transparansi, akuntabilitas, dan tata kelola perusahaan. Penelitian ini menegaskan bahwa rekonsiliasi fiskal merupakan instrumen strategis yang mendukung peningkatan penerimaan pajak nasional dan penerapan prinsip good corporate governance di era digitalisasi perpajakan.
References
(2022), Universitas Tarumanagara. n.d. “Buktipenelitian_10194019_3A080824231657.Pdf.”
Agatha, Ade Wirianti, and Mohammad Khoiru Rusydi. 2024. “Open Access.” 32(3):335–43.
Akuntansi, Jurnal, Zahra Dinul Khaq, Rahayu Nugraheni Rachmawati, Puteri Anindya Maulan, Jl Majapahit, Kota Semarang, Jl Majapahit, and Kota Semarang. 2025. “Analisis Efektivitas Rekonsiliasi Fiskal Terhadap Kepatuhan Pajak Wajib Pajak Badan Di Indonesia : Studi Pada Perusahaan Jasa.” 5(1):39–46.
Arianty, Fitria. 2024. “Jurnal Vokasi Indonesia IMPLEMENTATION CHALLENGES AND OPPORTUNITIES CORETAX ADMINISTRATION SYSTEM ON THE EFFICIENCY OF.” 12(2). doi:10.7454/jvi.v12i2.1227.
Arruma, Vifta, and Ramandha Putri. 2024. “SKRIPSI Dibuat Oleh: Vifta Arruma Ramandha Putri 022119068.”
Arvianda, Vivi, Mukti Prasaja, Koerniawan Dwi Wibawa, and Aan Nurrohman. 2025. “Fiscal Reconciliation of Commercial Financial Statements for Corporate Income Tax Calculation.” 4(2):79–89. doi:10.32503/jck.v4i2.6811.
Ebidor, Lawani-luwaji, and Ilegbedion Godwin Ikhide. 2024. “East African Journal of Education Studies Literature Review in Scientific Research : An Overview.” 7(2):211–18. doi:10.37284/eajes.7.2.1909.MLA.
Fifth, The. 2024. “The Fifth International Research Conference on Management and Business (5.” (August):817–27.
Helen, Purnamawati. 2023. “Michelle Dan Widjaja: Analisis Penerapan Rekonsiliasi Fiskal Atas Laporan Laba Rugi...” V(4):2002–13.
Hidayat, Muhammad, Siska Yulia Defitri, Persada Bunda, and Mahaputra Muhammad Yamin. 2024. “Digitalisasi Dan Perubahan Lanskap Kepatuhan Pajak ( Tantangan Dan Peluang ).” 1(1):131–39.
Id, Qi Zhang, and Jinghuai She. 2024. “Digital Transformation and Corporate Tax Avoidance : An Analysis Based on Multiple Perspectives and Mechanisms.” (2023):1–30. doi:10.1371/journal.pone.0310241.
Jenkins, Hatice, and Glenn P. Jenkins. 2024. “Digital Transformation of Tax Administration and Compliance : A Systematic Literature Review on E-Invoicing and Prefilled Returns Digital Transformation of Tax Administration and Compliance : A Systematic Literature Review on E-Invoicing and Prefilled Returns.” (September). doi:10.1145/3643687.
Jurnal, Birokrasi, Ilmu Administrasi, and Erwin Harinurdin. 2011. “Perilaku Kepatuhan Wajib Pajak Badan.” 16(2). doi:10.20476/jbb.v16i2.610.
Karyawan, Koperasi, and Bina Ventura. 2023. “Analisis Rekonsiliasi Fiskal Terhadap Perhitungan Pajak Penghasilan (Pph) Pada Koperasi Karyawan Bina Ventura Sejahtera.”
Mahpudin, Endang. 2024. “Digital Tax Reform in Indonesia : Perspective on Tax Policy Development.” 8(8):1–17.
Mandasari, Nurita. 2024. “Advances in Taxation Research The Effect of Taxation Digitalization ( Electronic System ) on Increasing Individual Taxpayer Compliance.” 2(3):153–67.
Naeem, Muhammad, Wilson Ozuem, Kerry Howell, and Silvia Ranfagni. 2024. “A Step-by-Step Process of Thematic Analysis to Develop a Conceptual Model in Qualitative Research.” 22(October):1–18. doi:10.1177/16094069231205789.
Nur, Alpha, Setyawan Pudjono, and Ilma Nurul Rachmania. 2025. “DOI: Https://Doi.Org/10.33005/Jasf.V8i1.553.” 8(1):175–94.
Nur, Devi, Cahaya Ningsih, Dewi Noor, Fatikhah Rokhimakhumullah, and Irfan Isa Mahendra. 2025. “An Effectiveness Analysis of Tax Administration Digitalization Reducing the Shadow Economy in Indonesia.” 93–117. doi:10.18502/kss.v10i13.18943.
Nurulhayat, M. Anjar. 2023. “Analisis Pelaksanaan Rekonsiliasi Fiskal Atas Laporan Keuangan Komersial PT . XYZ Untuk Menghitung PPh Badan Terutang.” 10(1):61–64.
Paoli, Stefano De, and Walter S. Mathis. 2025. “Reflections on Inductive Thematic Saturation as a Potential Metric for Measuring the Validity of an Inductive Thematic Analysis with LLMs.” Quality & Quantity 59(1):683–709. doi:10.1007/s11135-024-01950-6.
Prastian, Angga Nadiyanto. 2024. “ANALISIS DIGITAL MARKETING PADA UMKM ( USAHA MIKRO KECIL MENENGAH ) RUMAH KOMUNITAS.” 6(1):302–20.
Pt, Pada, and Bakti Mandiri. 2022. “Analisis Koreksi Fiskal Pajak Penghasilan Yang Terhutang Pada Pt. Bakti Mandiri Perkasa.” 3(4):203–16.
Rizqiyanto, Naufal, M. Rizqi, Fahmil Alfian, and Rizkia Afsa. 2025. TAX REGULATION CHALLENGES IN THE DIGITAL ECONOMY ERA : LEGAL ANALYSIS AND IMPLICATIONS IN INDONESIA 1 , 2 , 3 Faculty of Law , Universitas Gadjah Mada , Indonesia 4 Department of Private Law , Faculty of Law and Political Sciences , Badji Moukhtar Keywords : Digital Economy , Tax Regulation , Legal Implication Introduction The Digital Economy Has Changed How Businesses Interact , Transact , and Manage . Information and Communication Technology ( ICT ) Is Fueling the Significant Growth of Indonesia ’ s Digital Economy Sector , Making It One of the Main Pillars of the National Economy . 1 This Sector Includes e-Commerce , Fintech , and Various Tech Startups , Thriving through Platforms Such as Bukalapak , Tokopedia , Shopee , and Others . 2 The Growth of the Digital Economy Also Brings New Challenges to the Conventional Tax System . 3 These Challenges Arise Due to the Characteristics of the Digital Economy , Such as Mobility and Dependence on Data , Which Creates Complexity in Tax Regulation . 4 Large Digital Companies Such as Google and Netflix , for Instance , Can Earn Revenue from Indonesian Consumers without Having a Physical Presence in the Country . This Causes a Dilemma in the Tax System That Still Relies on the Concept of " Permanent Establishment " Based on Physical Presence . 5 Indonesia ’ s Traditional Taxation System Heavily Based on the Physical Presence of the Company Has Become Less Relevant in the Digital Era . 6 The Concept of Permanent Establishment , Which Is the Basis for Income Tax Collection in Indonesia , Requires a Physical Presence in the Country as the Basis for Tax Imposition . 7 In the Digital Era , This Concept Is No Longer Effective , as Many International Digital Companies , Such as Google , Amazon , and Netflix , Can Reap Huge Revenues from Consumers in Indonesia without Having a Physical Presence in the Country . 8. Vol. 7.
Salim, Denny, and Diana Afriani. 2025. “Manajemen Pajak Terhadap Penghasilan Pajak Badan Berdasarkan UU Pajak Penghasilan Di PT Melakim Inti Perkasa.” 14:725–30.
Zovira, Ayu, and Helen Widjaja. 2019. “Analisis Rekonsiliasi Fiskal Dalam Perhitungan PPh Badan PT . Bali Citra Kinawa Sentosa.” I(3):971–78.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Ahmad Syuheri, Kahfi Fikrianoor
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
