Title:
Corporate Tax Avoidance: A Structured Literature Review and Areas for Future Research

Authors:
Umi Laila Aristiyaningrum, Falikhatun, Indonesia

Abstract:

This research aims to provide empirical proof about studies on the development of tax avoidance. This research also identifies articles which show the cause-effect relation in which tax avoidance is placed as a dependent variable. Charting the field is used for this study approach. Keyword "tax avoidance" is used on the SCOPUS page during the article search phase, and 43 articles from 36 journals were found. This study reveals that the determinants in tax avoidance include several indicators, namely, corporate governance, company characteristics, corporate social responsibility, politics, marketing, information systems, spirituality, and tax haven. The practice of tax avoidance contributes huge impacts to both the country and the company. This practice leads to serious losses for national economic stability as it significantly affects the country's national income. Meanwhile, although companies involved in this activity can obtain bigger tax savings, they will encounter a number of dangerous risks. Which will affect their enterprise value, capital costs, capital structures, cash holding policies, stock market, information asymmetry, accounting perspective related to profit management, and auditing related to audit fees.

DOI: https://doi.org/10.51505/IJEBMR.2024.8708