This research theme examines the interplay between financial management efficiency, tax planning strategies, and fiscal compliance in sustaining business entities.

The focus integrates corporate financial performance analysis—such as optimizing financial ratios toward profit growth and the impact of tax avoidance on firm value—with technical evaluations of operational tax compliance to mitigate fiscal audit risks (SP2DK). Overall, this research provides a comprehensive perspective on modern financial and tax governance, spanning from strategic to operational levels.