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All Journal Jurnal Strategi Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Journal of Economic, Bussines and Accounting (COSTING) EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Proaksi Journal of Economics, Business, and Government Challenges Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Management Studies and Entrepreneurship Journal (MSEJ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Management and Bussines (JOMB) Nusantara Science and Technology Proceedings Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) International Journal of Economy, Education and Entrepreneurship (IJE3) Behavioral Accounting Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Al-Buhuts (e-journal) Sustainable : Jurnal Akuntansi Nautical: Jurnal Ilmiah Multidisiplin Indonesia Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Economics, Business, Accounting & Society Review MDP Student Conference Inisiatif: Jurnal Dedikasi Pengabdian Masyarakat Jurnal Riset Ekonomi dan Akuntansi International Journal of Management Research and Economics Kreativitas Pada Pengabdian Masyarakat (Krepa) PEDAMAS (Pengabdian Kepada Masyarakat) Jurnal Akademik Pengabdian Masyarakat Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURNAL MULTIDISIPLIN ILMU AKADEMIK JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Maisyatuna Jurnal Pengabdian Masyarakat SENSASI Atestasi : Jurnal Ilmiah Akuntansi ABDIMAS NUSANTARA
Fajar Syaiful Akbar
Department Of Accounting, Faculty Of Economics And Business, Universitas Pembangunan Nasional “Veteran” East Java, Surabaya 60294, Indonesia
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Journal : MDP Student Conference

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Good Corporate Governance dan Tax Avoidance : Systematic Literature Review Maharani, Eriza Nabila; Akbar, Fajar Syaiful
MDP Student Conference Vol 4 No 2 (2025): The 4th MDP Student Conference 2025
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/mdp-sc.v4i2.11217

Abstract

Tax avoidance is a series of legitimate actions aimed at reducing tax liabilities. Although legally tax avoidance does not violate the rules, this practice is often considered unethical because it can reduce the potential for state tax revenues that should be used for the public interestThis research seeks to examine the potential of effective corporate governance in preventing tax avoidance through a systematic review of existing empirical studies.This summary helps the author understand that various aspects of good corporate governance such as the audit committee, board of directors, board of commissioners, and ownership structure have a significant impact on tax avoidance in the business
Co-Authors Adristi Fitri Rukmaningtyas Aisyah Almaghfiroh Moediono Alfira Rizky Amalia Alifyandi Firdhaus Amalia, Alfira Rizky Andita Cahyasari Pradana Putri Angelia Fortunata Arisman Anisa Aprilia Arfiyanti, Diass Hendika Arifani Salica Putri Winarno Arya Pratama Putra Audy Herlina Puspitasari Bryan Yafet Widiawira Camelia, Rizky Charis Al Farizi Della Putri Veronika Desi Natalia Tampubolon Desi Natalia Tampubolon Devia Ratna Sari Dinda Novyasari Maharani Dinda Novyasari Maharani Dwi Suhartini Enjelly Talitha Callista Erlita Alif Mawaddah Fahrizal, Ilham Fariz Isyraqi Aryasandi Febi Yogi Pratiwi Gabrena Septi Aulia Galuh Candra Mustika Dewi Gezza Insan Muttaqin Gloria Angelina Theresia Gusti Dian Prayogi Hero Priono, Hero I. Wikartika Imami , Prima Rizki Imami, Prima Rizki Ira Wikartika Khanida, Marisha Maharani, Eriza Nabila Maharani, Shavira Aisyah Masyaila Laurensia Zuhri Mayzura Rahma Aulia Putri Moediono, Aisyah Almaghfiroh Muhamad Risa Farhan Muhammad Fathur MUSLIMIN Muslimin Muslimin Nabilah Sarah Hafizhah Nahdah Na'ilah Roihanah Narisyah Evita Zharah Natalia Dwi Wulandari Natasha Angelina Susilo Natasya Oktavina Tirza Dinda Pratiwi Naura Bilqis Tasyakurina Nur Maryam, Yasmin Nurul Ainun Nafisah Nurul Izzah Pingkan Ardhana Rheswari Pradana Putri, Andita Cahyasari Putri , Rizma Fatmawati Putri, Farshanda Shalihati Rachmawati, Aqila Rahmah, Tarissa Aqilla Rahmawan, Faris Rahmawati, Dyah Rama Aji Pradana Ratnawati, Dyah Rima Angelia Haq Rindu Reza Budiarti Rizky Camelia Rizqi, Nayla Fadhlika Saiful Anwar SAIFUL ANWAR Sheva Rajaby Eliya Trenggono Sjafii, H. Sjafii, H. Sofyan, Afis Sri Trisnaningsih Sri Trisnaningsih Susilo, Natasha Angelina Syafia Maharani Syarifah Aini Tarissa Aqilla Rahmah Tasya Dwi Puspita Umi Nur Fryda Kusli Rochmah Yulianto, Irfan Tri Zakharia Vito