Tax Avoidance Analisis Trend dan Faktor: Melalui Pendekatan Systematic Literature Review
DOI:
https://doi.org/10.59086/jam.v4i1.671Keywords:
Tax avoidance, Pengindaran Pajak , Systematic Literature ReviewAbstract
Penelitian ini bertujuan untuk mengeksplorasi dari berbagai aspek penghindaran pajak (tax avoidance), dengan menggunakan metode penelitian yaitu pendekatan Systematic Literature Review (SLR). Dengan menganalisis sebanyak 22 artikel penelitian terdahulu. Sumber data literature diperoleh dari data ilmiah Scopus yang menggunakan perangkat lunak dari aplikasi Publish or Perish (PoP) untuk memudahkan pencarian data. Penelitian ini dilakukan selama mulai tahun 2019 sampai 2024. Praktik tax avoidance menjadi isu krusial dalam dunia akuntansi dan perpajakan karena berdampak langsung pada penerimaan negara serta menimbulkan dilema etis dalam pengelolaan pajak oleh perusahaan. Fenomena ini telah menarik perhatian banyak peneliti dengan berbagai pendekatan dan perspektif. Hasil studi menunjukkan bahwa tren penelitian tax avoidance mengalami fkultuasi dari tahun penerbitannya. Dari hasil analisis dalam penelitian ini banyak literature terdahulu yang menggunakan metodologi penelitian dengan pendekatan kuantitatif. Terdapat beberapa faktor yang dapat mempengaruhi adanya tindakan tax avoidance yaitu koneksi politik, pengendalian internal, CSR, profitabilitas, ukuran perusahaan, leverage, komite audit dan kesulitan keuangan perusahaan. Penelitian ini diharapkan dapat memberikan kontribusi akademik dengan merangkum pemahaman yang komprehensif tentang tax avoidance serta memberikan arah bagi penelitian selanjutnya.
This study aims to explore various aspects of tax avoidance, using the Systematic Literature Review (SLR) approach. By analyzing 22 previous research articles. The source of literature data was obtained from Scopus scientific data using software from the Publish or Perish (PoP) application to facilitate data search. This research was conducted from 2019 to 2024. The practice of tax avoidance is a crucial issue in the world of accounting and taxation because it has a direct impact on state revenues and creates an ethical dilemma in tax management by companies. This phenomenon has attracted the attention of many researchers with various approaches and perspectives. The results of the study show that the trend of tax avoidance research has fluctuated from the year of publication. From the results of the analysis in this study, there is a lot of previous literature that uses a research methodology with a quantitative approach. There are several factors that can influence tax avoidance actions, namely political connections, internal control, CSR, profitability, company size, leverage, audit committees and company financial difficulties. This research is expected to provide academic contributions by summarizing a comprehensive understanding of tax avoidance and providing direction for further research.
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