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Abstract: The increased interest among academicians to explore more about political connections and tax avoidance. This paper aims to identify factors affecting tax avoidance and political connections. This paper reviewed 34 articles published between 2018-2024 using a systematic literature review approach. This study used “Tax Avoidance” OR “Political Connection” as search strings to extract the relevant literature from the Scopus database. This study is comprehensive analysis of existing literature on political connections and tax avoidance. Further, the keyword network analysis has been used to find out the most explored research areas related to political connection and tax avoidance using VOSviewer software. This study found that based on country distribution, the number of articles spread from several countries showed a significant dominance by Indonesia with nine articles. Articles with the theme of political connections and tax avoidance are mostly published by Sustainability Journal. In 2022 recorded the highest number of articles as many as 11 articles (32.3%). Research by Alsmady (2023), Lopo Martinez et al., (2020) and Silvera et al., (2022) highlighted the role of political connections in supporting tax avoidance practices, while Stefany & Agustina (2022) showed their influence on the performance and stability of the banking sector. Other studies, such as by Rudyanto et al. (2023), reveal how political connections can be a double-edged sword, supporting corporate efficiency but also increasing the risk of manipulation such as tax aggressiveness during the COVID-19 pandemic. This study also provides a trough coverage of existing literature on political connection and tax avoidance and is helpful for new researcher who want to understand this concept and also for those who are looking to explore new direction in the sama field. DOI: https://doi.org/10.51505/IJEBMR.2024.81211 |
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