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All Journal Dinamika Gender Equality: Internasional Journal of Child and Gender Studies Jurnal Ilmiah Peuradeun Journal of Economic, Bussines and Accounting (COSTING) Owner : Riset dan Jurnal Akuntansi AGRITEKNO, Jurnal Teknologi Pertanian AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi SCAFFOLDING: Jurnal Pendidikan Islam dan Multikulturalisme Dinasti International Journal of Management Science Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI Sricommerce: Journal of Sriwijaya Community Services VALUE: Jurnal Ilmiah Akuntansi, Keuangan dan Bisnis International Journal of Finance Research International Journal of Marketing and Human Resource Research Tik Ilmeu : Jurnal Ilmu Perpustakaan dan Informasi Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Akuntansi dan Keuangan (JAK) ProBisnis : Jurnal Manajemen Social Science Studies Jurnal Manajemen Perbankan Keuangan Nitro Jurnal Ekonomi, Bisnis dan Manajemen Journal of Accounting and Finance Management (JAFM) Journal of International Conference Proceedings Journal of Accounting Research, Organization and Economics (JAROE) Cerdika: Jurnal Ilmiah Indonesia Kupna Akuntansi: Kumpulan Artikel Akuntansi Jurnal Riset Akuntansi PENG: Jurnal Ekonomi dan Manajemen Indonesian Journal of Library and Information Science (IJLIS) International Journal of Education, Vocational and Social Science Jurnal Dinamika Penelitian: Media Komunikasi Penelitian Sosial Keagamaan
Mukhtaruddin Mukhtaruddin
STMIK AMIKOM Yogyakarta
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Other

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Journal : International Journal of Marketing and Human Resource Research

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Audit Quality, Capital Intensity, Intellectual Capital, Tax Avoidance: Systematic Literature Review Yusnidar, Yusnidar; Mukhtaruddin, Mukhtaruddin
International Journal of Marketing & Human Resource Research Vol. 6 No. 2 (2025): International Journal of Marketing and Human Resource Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijmhrr.v6i2.2711

Abstract

Tax avoidance is one way to reduce the amount of tax paid by taxpayers by not violating or looking for loopholes in tax rules. With this Systematic Literature Review (SLR), researchers aim to explore trends in the influence of audit quality, capital intensity, and intellectual capital on tax avoidance and identify and analyze audit quality factors, capital intensity, and intellectual capital on tax avoidance by analyzing previous research from 2016 to 2025. The results show that audit quality has no effect on tax avoidance, capital intensity has a positive effect, and intellectual capital also has a positive effect. These findings are useful for policymakers for users who will carry out tax avoidance, and for academics, can be material to be developed in the following research.
Co-Authors Abdul Manan Agil Novriansa Alhanannasir, Alhanannasir Ali Hasan, Nurhayati Almadania, Niswana Bernadette Robiani Cantika Mauli Tamara Marasin Damayani, Fitri Dasir, Dasir Dirta Pratama Atiyatna Dwipa, Putri Balqis Sarah Fadhlurrahman, Rafi Failasufa, Mila Febriani, Fenti Fuadah, Luk Luk Galang Hanipan Ghazali, Asmadi Mohammed Gusti Syavinatusshara Al Habib Harefa, Tulus Helmy Royaldi Ika Sasti Ferina, Ika Sasti Jamilah, Wardatul Javier Iffat Habibbullah Marpaung Junaidi, Nabila Arie Kartasari, Shelly Febriana Krisna Praditya Marliana Marliana, Marliana Martinus Priandono Ming Chen Muhammad Abdillah Muhammad Faisol Muhammad Farhan Muhammad Rafi Putra Yusran Muizzuddin Muizzuddin, Muizzuddin Nazari, Esa Cahyani Novelia, Riska Nurrahmi Nurrahmi, Nurrahmi Nyoman Lia Lestari, Desak Prasetyawati, Tyas Pungki Purnomo, Pungki Purba, Anggi Martuah Putri, Ayu Fitria Putri, Mareta Rafifah, R. A. Nisrina Sari Sanniyah Rahmawati, Rahmawati Rahmi Pratiwi, Rahmi Ramadanty, Jesica Ramadhanti, Dini Rika Henda Safitri, Rika Henda Ruslan Ruslan Sabikah Ulima Paw Waz Safri, T. Mulkan Saifullah Idris Santoso, Rizki Agung Saptian, Egi Saputri, Nyimas Dewi Murnila Setiawan, Eka A Setiawati, Riza Sihombing, Belandina Anita Sere Solly Aryza Sulaiman Sulaiman Syukrinur Syukrinur Taufik Taufik Tertiarto Wahyudi Triasma, Citra Tulus Harefa Tyas Prasetyawati Umi Kalsum Utami, Faradina Wahyudi Nur Hidayat YULIA SAFTIANA, YULIA Yuliani Yuliani Yusnidar Yusnidar Zahrani, Olivia Putri