{"title":"印尼企业避税前因的文献回顾","authors":"Yuliana, A. Munandar","doi":"10.54783/influence.v3i3.186","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":135306,"journal":{"name":"INFLUENCE : International Journal of Science Review","volume":null,"pages":null},"PeriodicalIF":0.0000,"publicationDate":"2021-12-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Literature Review of Antecedents of Corporate Tax Avoidance in Indonesia\",\"authors\":\"Yuliana, A. Munandar\",\"doi\":\"10.54783/influence.v3i3.186\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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.\",\"PeriodicalId\":135306,\"journal\":{\"name\":\"INFLUENCE : International Journal of Science Review\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-12-13\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"INFLUENCE : International Journal of Science Review\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.54783/influence.v3i3.186\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"INFLUENCE : International Journal of Science Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.54783/influence.v3i3.186","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Literature Review of Antecedents of Corporate Tax Avoidance in Indonesia
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.