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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal ULTIMA Accounting EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Pajak dan Keuangan Negara (PKN) Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) wacana equiliberium (jurnal pemikiran penelitian ekonomi) Jurnal Bisnis
Riswandari, Ernie
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences

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Journal : Owner : Riset dan Jurnal Akuntansi

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Analisis Faktor-Faktor yang Memengaruhi Tindakan Penggelapan Pajak (Studi Literatur Tahun 2018-2023) Tjendra, Michelle Jane; Setiawan, Temy; Riswandari, Ernie
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2145

Abstract

The purpose of conducting this research is to (1) elucidate the commonly researched factors in academia and presumed variables influencing tax evasion; (2) explain the phenomena that drive research in the realm of tax evasion; (3) attempt to delineate the relevance of the phenomenon addressed in tax evasion-related research concerning the research timeline. This study adopts a qualitative descriptive research design with a literature review approach. The data used in this research consist of research articles on tax evasion from the period 2018-2023 indexed by Sinta. The research findings indicate that there are a total of 45 factors suspected to influence tax evasion, and the dominant issues/phenomena in tax evasion research from 2018-2023 are those from previous years. Additionally, the researcher identified other issues/phenomena driving tax evasion research from 2018-2023 beyond the existing research articles.
Co-Authors Aurelia Delafeva, Christabela Christian Fen, Shie Herawati, Stevani Wahyu Monika, Marsella Nelson, Catheryn Septiana, Darlene Dacia Temy Setiawan, Temy Tjendra, Michelle Jane Valensia, Valensia Wijaya, Stefanny