Title:
Corporate Social Responsibility and Tax Avoidance: A Systematic Literature Review

Authors:
Fadilla Nurhaliza, Wahyu Widarjo, Indonesia

Abstract:

Corporate social responsibility and tax avoidance influence each other and impact economic growth. This research also aims to provide a systematic review of research on Corporate Social responsibility and Tax Avoidance. This paper presents a systematic literature review with thirty-seven articles from reputable international journals indexed by Scopus and WoS (from 2017 until 2022). The study found that based on the classification of research methods, analytical methods dominated research by 74%, survey methods by 19%, and literature review methods by 7%. This research also showed the latest four years (2019 until 2022), the flow of distributing articles on this topic has increased every year. It can be concluded that in this study, a literature review on the topics of corporate social responsibility and tax avoidance also showed supporting variables that are rarely studied ( Firm Performance, Employee Behaviour, and related reporting). This study is needed to provide an updated overview of extant research and draw guidelines for further research. The results of this study described not only the latest research but also the research agenda for further research in Corporate Social Responsibility and Tax Avoidance.

DOI: https://doi.org/10.51505/IJEBMR.2023.7715