Factors that Influencing Tax Avoidance: A Systematic Literature Review

Emerging researchin subject avoidance tax has choose various factor for verify its influence to behavior deliberate non - compliance (avoidance) tax). However, the review holistic about avoidance taxes that cover global literature still difficult understood. Therefore that, paper This mean to For do review literature systematic (SLR) for review article from 2016 – 2023 with produced 20 selected studiesfrom based on the keyword tax avasion . Findings study This in a way comprehensive serve about developments, factors, and suggestions for future research related to tax avasion . Research This offer contribution For research and practice related to tax evasion carried out in various countries so that can used as consideration For do future research in field This ..

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Publication Details

Journal
Journal of Economics Finance and Management Studies
Published
2024-12-19
DOI
https://doi.org/10.47191/jefms/v7-i12-31
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
0.00
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article

Factors that Influencing Tax Avoidance: A Systematic Literature Review

Mukhtaruddin Mukhtaruddin, Luk Luk Fuadah, Yuyun Syafithri, Fitria Heny Widyastuti
Journal of Economics Finance and Management Studies
Corporate Taxation and Avoidance
article

Factors that Influencing Tax Avoidance: A Systematic Literature Review

Mukhtaruddin Mukhtaruddin, Luk Luk Fuadah, Yuyun Syafithri, Fitria Heny Widyastuti
article en

Abstract

Emerging researchin subject avoidance tax has choose various factor for verify its influence to behavior deliberate non - compliance (avoidance) tax). However, the review holistic about avoidance taxes that cover global literature still difficult understood. Therefore that, paper This mean to For do review literature systematic (SLR) for review article from 2016 – 2023 with produced 20 selected studiesfrom based on the keyword tax avasion . Findings study This in a way comprehensive serve about developments, factors, and suggestions for future research related to tax avasion . Research This offer contribution For research and practice related to tax evasion carried out in various countries so that can used as consideration For do future research in field This ..

Journal of Economics Finance and Management StudiesVol. 07(12)
Openalex Percentile: Top 61%
Corporate Taxation and Avoidance
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