Manajemen Pajak Berbasis Teknologi Digital dan Mitigasi Risiko Sengketa: Pendekatan Preventif Dalam Tata Kelola Akuntansi Perpajakan Korporasi

Authors

  • Fitria Akibun Universitas Bina Taruna Gorontalo, Indonesia
  • Iwan Lakoro Universitas Bina Taruna Gorontalo, Indonesia
  • Indah Cahyuni Umar Universitas Bina Taruna Gorontalo, Indonesia
  • Marsya Napu Universitas Bina Taruna Gorontalo, Indonesia

DOI:

https://doi.org/10.59837/jan.v4i1.856

Keywords:

Manajemen Pajak Digital, Mitigasi Risiko Sengketa Pajak, Rekonsiliasi Fiskal, Kepatuhan Korporasi, Tata Kelola Akuntansi Perpajakan

Abstract

Penelitian ini bertujuan mengembangkan kerangka kerja manajemen pajak berbasis teknologi digital untuk memitigasi risiko sengketa korporasi melalui penguatan tata kelola akuntansi perpajakan yang preventif dan integratif. Penelitian menggunakan metode systematic literature review terhadap 30 sumber ilmiah bereputasi periode 2018–2024 dengan pendekatan analisis isi dan perbandingan komparatif lintas yurisdiksi. Hasil penelitian menunjukkan bahwa rekonsiliasi fiskal berkelanjutan yang terintegrasi dalam siklus akuntansi perusahaan berkontribusi signifikan dalam menurunkan potensi sengketa perpajakan melalui peningkatan akurasi pelaporan, transparansi transaksi, dan penguatan dokumentasi fiskal. Selain itu, implementasi teknologi Enterprise Resource Planning (ERP), kecerdasan buatan (artificial intelligence), dan manajemen bukti elektronik terbukti meningkatkan kepatuhan pajak korporasi serta memperkuat efektivitas pengawasan internal perpajakan. Penelitian ini secara kritis mempertentangkan Teori Keagenan dengan Teori Stewardship untuk menunjukkan bahwa manajemen pajak yang transparan tidak semata dipandang sebagai tindakan oportunistik, melainkan sebagai bentuk tanggung jawab fidusia dalam menjaga keberlanjutan dan nilai perusahaan jangka panjang. Kebaruan penelitian terletak pada pengembangan model “Mitigasi Preventif Digital” yang mengintegrasikan kontrol internal akuntansi dengan sistem pengawasan pajak berbasis teknologi digital sebagai standar baru tata kelola fiskal korporasi modern.

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Published

2026-06-02

How to Cite

Akibun, F., Lakoro, I., Umar, I. C., & Napu, M. (2026). Manajemen Pajak Berbasis Teknologi Digital dan Mitigasi Risiko Sengketa: Pendekatan Preventif Dalam Tata Kelola Akuntansi Perpajakan Korporasi. Jurnal Akuntansi Neraca, 4(1), 11–23. https://doi.org/10.59837/jan.v4i1.856

Issue

Vol. 4 No. 1 (2026): April

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Articles

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Copyright (c) 2026 Fitria Akibun, Iwan Lakoro, Indah Cahyuni Umar, Marsya Napu

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