Publication Date: 2023/06/15
Abstract: There are various factors that can influence the incidence of tax evasion thereby reducing the realization of government tax revenues. For this reason, this study aims to determine the main factors in tax evasion in Indonesian IDX companies. This method utilizes Systematic Literature Review (SLR), which is an analysis of journals in the last 10 years on topics relevant to the research title. The results of the study show that from the analysis there are several factors that become research variables and are known to have an influence on tax evasion in the company. The most dominant factors proven to be correlated and influential empirically are business strategy, profitability, leverage, and sales growth. Through these various factors, it can be seen what things cause companies to avoid taxes so that they can be used as a basis for policy making by the government.
Keywords: Tax Avoidance, Business Strategy, Profitability, Leverage, Sales Growth.
DOI: https://doi.org/10.5281/zenodo.8042477
PDF: https://ijirst.demo4.arinfotech.co/assets/upload/files/IJISRT23MAY2452.pdf
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