TAX AVOIDANCE A LITERATURE REVIEW

Abstract

This study aims to provide how the distribution of articles based on research topics, the measurements used are based on research topics and what factors encourage companies to do tax evasion based on research topics. This research uses qualitative methods with a library approach through scientific publications (journal articles, proceedings, books, etc.) as material for analysis. The data collected was based on searching research results on web pages of indexed and unindexed journals with the keyword "Tax Avoidance" from 2012 to 2021 in a total of 45 articles. The results showed that the topics of interest were corporate governance as much as 51%, social responsibility as much as 11% and company performance as much as 10% of the total study and the rest were other topics. The most widely used measurement in this study is the Effective Tax Rate (ETR) and then the Book Tax Difference (BTD). While the factors that can encourage companies to practice tax avoidance include corporate governance factors, company performance, intelligence factors and consulting profession factors as well as other factors.