Open AccessLiterature Review of Antecedents of Corporate Tax Avoidance in Indonesia
Author(s) -
Yuliana Yuliana,
Agus Munandar
Publication year - 2021
Publication title -
influence
Language(s) - English
Resource type - Journals
ISSN - 2808-1471
DOI - 10.54783/influence.v3i3.186
Subject(s) - leverage (statistics) , tax avoidance , business , public economics , audit , tax revenue , tax evasion , government (linguistics) , revenue , tax deferral , accounting , tax reform , economics , state income tax , gross income , linguistics , philosophy , machine learning , computer science
Taxes are critical for the country's development because they generate revenue used to expand the Indonesian economy. The Corona Virus outbreak has shocked the public during the government's campaign to raise public awareness about the importance of paying taxes. Despite the Covid-19 pandemic, the company continues to pay taxes and thus avoids spending taxes. The purpose of this study is to examine the factors that may influence tax evasion by Indonesian manufacturing firms. This study employs qualitative research in conjunction with a literature review or a method of literature review. The researchers identified and analyzed 18 peer-reviewed journal articles over three years (2019-2021). According to the research findings, firm size, leverage, committee composition, and audit quality all have a significant positive effect on tax avoidance. Because researchers consider businesses to be taxpayers, it's natural that if the objective is to maximize profits, this tax avoidance action will become more aggressive during the pandemic.