Authors :
Siti Mariyah; Femi Nurul Atipah; Fatmawati; Dr. Wiralestari
Volume/Issue :
Volume 8 - 2023, Issue 5 - May
Google Scholar :
https://bit.ly/3TmGbDi
Scribd :
https://tinyurl.com/343bmwx4
DOI :
https://doi.org/10.5281/zenodo.8042477
Abstract :
There are various factors that can influence
the incidence of tax evasion thereby reducing the
realization of government tax revenues. For this reason,
this study aims to determine the main factors in tax
evasion in Indonesian IDX companies. This method
utilizes Systematic Literature Review (SLR), which is an
analysis of journals in the last 10 years on topics relevant
to the research title. The results of the study show that
from the analysis there are several factors that become
research variables and are known to have an influence on
tax evasion in the company. The most dominant factors
proven to be correlated and influential empirically are
business strategy, profitability, leverage, and sales
growth. Through these various factors, it can be seen
what things cause companies to avoid taxes so that they
can be used as a basis for policy making by the
government.
Keywords :
Tax Avoidance, Business Strategy, Profitability, Leverage, Sales Growth.
There are various factors that can influence
the incidence of tax evasion thereby reducing the
realization of government tax revenues. For this reason,
this study aims to determine the main factors in tax
evasion in Indonesian IDX companies. This method
utilizes Systematic Literature Review (SLR), which is an
analysis of journals in the last 10 years on topics relevant
to the research title. The results of the study show that
from the analysis there are several factors that become
research variables and are known to have an influence on
tax evasion in the company. The most dominant factors
proven to be correlated and influential empirically are
business strategy, profitability, leverage, and sales
growth. Through these various factors, it can be seen
what things cause companies to avoid taxes so that they
can be used as a basis for policy making by the
government.
Keywords :
Tax Avoidance, Business Strategy, Profitability, Leverage, Sales Growth.