Pencegahan Penghindaran Pajak melalui Pengendalian Internal: Sebuah Systematic Literature Review

Taxes are a cost that has the potential to reduce company profits. Tax avoidance is a step that is legally implemented to reduce the amount of tax that must be paid. Even though it does not violate applicable tax provisions, the practice of tax avoidance has a negative connotation, especially for the tax office. Internal control is one of the company's supervisory designs. This research aims to analyze the potential of internal control as an effort to prevent tax avoidance through a systematic literature review of empirical research that has been conducted in Indonesia. The study was carried out by selecting relevant literature, analysis, mapping and interpretation of previous literature. Based on the findings and synthesis of empirical research, it can be concluded that internal control can reduce aggressive tax avoidance behavior by companies. However, internal control can also increase the efficiency of the company's tax burden. Thus, effective internal control suppresses the company's actions to carry out activities that have a negative impact on company value.