FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE : SYSTEMATIC LITERATURE REVIEW
DOI:
https://doi.org/10.29407/jae.v9i2.22396Keywords:
Tax Avoidance, Good Corporate Governance, SLRAbstract
Taxes are an important component that is the main source of state income. One of the tax objects is corporate and corporate taxpayers who are obliged to pay to the government, but the taxpayer does not volunteer to pay taxes and tries to pay as little tax as possible so as not to reduce the income or net profit of a company. This is what drives companies to do tax avoidance by easing the tax burden. The purpose of this study is to find out the factors that affect tax avoidance and identify how much research results on tax avoidance in Sinta provide understanding and its relevance to existing phenomena or problems in Indonesia. The method used in this study was the Systematic Literature Review (SLR), where researchers reviewed 8 journals related to the Sinta-indexed economy, then 16 articles were obtained that discussed tax avoidance. The results of this research show that there are many factors that affect tax avoidance in Indonesia, especially with the implementation of good corporate governance and supported by using control variables such as leverage, company size, the board of commissioners can reduce avoidance practises. Tax avoidance by companies has the benefit of reducing the burden, but has an impact and risk with a decrease in the company's image.
Key Words: Tax Avoidance, Good Corporate Governance, SLR
References
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Zain, R. P., Harsa Sumarta, N., & Gandhi Amidjaya, P. (2023). Auditor characteristics on tax avoidance by non-financial companies: Evidence from the Indonesia Stock Exchange. Jurnal Akuntansi & Auditing Indonesia, 26(2), 203–210. https://doi.org/10.20885/jaai.vol26.iss2.art9
Arsanti, P. M. D., & Fauzan, I. N. F. (2021). The effect of financial distress, good corporate gevernenace, and institusional ownership on tax avoidance (emperical study of manafacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2016-2019 period). Jurnal Riset Akuntansi Dan Keuangan Indonesia, 6(2), 154–165. https://journals.ums.ac.id/index.php/reaksi/article/view/16126
Asih, S., & Setiawan, D. (2022). Director experience, management compensation and tax avoidance. Jurnal Akuntansi & Auditing Indonesia, 26(June), 23–32. https://doi.org/10.20885/jaai.vol26.iss1.art3
Dharma, I.M.S & Ardiana, P. . (2016). Pengaruh leverage, intensitas aset tetap, ukuran perusahaan, dan koneksi politik terhadap tax avoidance. E-Jurnal Akuntansi Universitas Udayana, 15(1), 584– 613.
Fasita, E., Firmansyah, A., & Irawan, F. (2022). Transfer Pricing Aggressiveness, Thin Capitalization, Political Connection, Tax Avoidance: Does Corporate Governance Have A Role in Indonesia? Riset Akuntansi Dan Keuangan Indonesia, 7(1), 63–93. https://doi.org/10.23917/reaksi.v7i1.17313
Irawan, F & Turwanto, T. (2020). The Effect of Tax Avoidance on Firm Value with Tax Risk as Moderating Variable. Test Engineering & Management, 9696– 9707.
Jaka Pamungkas, F. (2021). The Effect of the Board of Commissioners, Audit Committee, Company Size on Tax Avoidance with Leverage as an Intervening Variable ARTICLE INFO ABSTRACT. Accounting Analysis Journal, 10(3), 173–182. https://doi.org/10.15294/aaj.v10i3.51438
James, K. (2004). Tax Avoidance Purpose and Section 741 of Taxes Act 1988. In British Tax Review.
Jensen, M.C dan Meckling, W. . (1976). Management Behavior, Agency Cost ad Ownership Structure. Journal of Financial Economics, 3 (4), 305–360.
Kitchenham, B., Pearl Brereton, O., Budgen, D., Turner, M., Bailey, J., & Linkman, S. (2009). Systematic literature reviews in software engineering - A systematic literature review. Information and Software Technology, 51(1), 7–15. https://doi.org/10.1016/j.infsof.2008.09.009
Kovermann, J. H. (2018). Tax Avoidance, Tax Risk and The Cost of Debt in a Bank-dominated Economy. Managerial Auditing Journal, 33 (8–9), 683–699. https://doi.org/10.1108/MAJ-12- 2017-1734
Kurnianto, S., & Pramana, G. D. (2023). Pengaruh Ceo Yang Berpengalaman Bekerja Luar Negeri Terhadap Penghindaran Pajak. EKUITAS (Jurnal Ekonomi Dan Keuangan), 7(1), 128–149. https://doi.org/10.24034/j25485024.y2023.v7.i1.5458
Kusuma, M., & Rahayu, P. (2022). Can Other Comprehensive Income be Used for Tax Avoidance? Jurnal Akuntansi Dan Keuangan, 24(2), 68–79. https://doi.org/10.9744/jak.24.2.68-79
Moeljono. (2020). Faktor-Faktor yang Mempengaruhi Penghindaran Pajak. Jurnal Penelitan Ekonomi Dan Bisnis, 5 (1), 103–121. https://doi.org/https://doi.org/10.33633/jpeb.v5i1.2645.g1866
Paramita, A. S., Ardiansah, M. N., Delyuzar, R. A., & Dzulfikar, A. (2023). The Analysis of Leverage, Return on Assets, and Firm Size on Tax Avoidance. Accounting Analysis Journal, 11(3), 186–195. https://doi.org/10.15294/aaj.v11i3.61617
Prismanitra, K. (2021). The Determinants of Tax Avoidance with Good Corporate Governance as A Moderating Variable Article Info Abstract. Accounting Analysis Journal, 10(2), 101–107. https://doi.org/10.15294/aaj.v10i2.47342
Pujiningsih, S., & Salsabyla, N. A. (2022). Relationship of Foreign Institutional Ownership and Management Incentives To Tax Avoidance. Jurnal Akuntansi Dan Keuangan Indonesia, 19(2), 244–262. https://doi.org/10.21002/jaki.2022.12
Purnomo, H., & Eriandani, R. (2023). The Effect of Enviromental Uncertainty and Tax Avoidance: The Role of Managerial Ability in Emerging Country. Ekuilibrium : Jurnal Ilmiah Bidang Ilmu Ekonomi, 18(1), 72–82. https://doi.org/10.24269/ekuilibrium.v18i1.2023.pp72-82
Saptati, R. (2024). Kinerja APBN 2023 Luar Biasa, Capai Target Lebih Cepat dan Sehatkan Ekonomi Nasional. Media Keuangan Kemenkeu. https://mediakeuangan.kemenkeu.go.id/article/show/kinerja-apbn-2023-luar-biasa-capai-target-lebih-cepat-dan-sehatkan-ekonomi-nasional
Setya Maharani, F., & Baroroh, N. (2019). The Effects of Leverage, Executive Characters, and Institutional Ownership to Tax Avoidance With Political Connection as Moderation ARTICLE INFO ABSTRACT. Accounting Analysis Journal, 8(2), 81–87. https://doi.org/10.15294/aaj.v8i2.30039
Soemitro, R. (2012). Perpajakan Teori dan Teknis Pemungutan. Graha Ilmu.
Sumunar, K. I., Jannah, L., & Aulia, D. (2019). CEO overconfidence, tax avoidance, and education foundation. Jurnal Akuntansi & Auditing Indonesia, 23(2), 99–105. https://doi.org/10.20885/jaai.vol23.iss2.art4
Suyanto, S. (2023). Kemenkeu Sebut Tingkat Kepatuhan Wajib Pajak Lapor SPT Baru 80%. Bisnis.Com. https://www.ssas.co.id/kemenkeu-sebut-tingkat-kepatuhan-wajib-pajak-lapor-spt-baru-80/
Wardani, D. K. (2018). Pengaruh Penghindaran Pajak, Tata Kelola dan Karakteristik Perusahaan Terhadap Biaya Hutang. Jurnal Akuntansi, 6 (2), 180–193. https://doi.org/10.24964/ja.v6i2.691
Widianti, F. D. A., & Prasetyo, A. B. (2023). Do Corporate Social Responsibility and Corporate Governance Disclosures Affect Tax Avoidance? Accounting Analysis Journal, 12(3), 165–176. https://doi.org/10.15294/aaj.v12i3.70867
Widyasari, P. A., & Gunawan, M. P. (2023). Apakah Penghindaran Pajak Penting Bagi Narsisme Direktur Utama? Jurnal Akuntansi Multiparadigma, 14(1), 1–12. https://doi.org/10.21776/ub.jamal.2023.14.1.01
Zain, R. P., Harsa Sumarta, N., & Gandhi Amidjaya, P. (2023). Auditor characteristics on tax avoidance by non-financial companies: Evidence from the Indonesia Stock Exchange. Jurnal Akuntansi & Auditing Indonesia, 26(2), 203–210. https://doi.org/10.20885/jaai.vol26.iss2.art9
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Published
2024-08-03
How to Cite
Nur Malikha Ulfah, Ihsan, M. ., Rhofitania, R., Wahono, P. ., & Pahala, I. . (2024). FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE : SYSTEMATIC LITERATURE REVIEW. JAE (JURNAL AKUNTANSI DAN EKONOMI), 9(2), 97–105. https://doi.org/10.29407/jae.v9i2.22396
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Volume 9 No. 2 Tahun 2024
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