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All Journal International Journal of Economics Development Research (IJEDR) Balance : Jurnal Akuntansi dan Manajemen
Putri, Ayu Fitria
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Corporate Governance and Tax Avoidance: A Systematic Review of Economic Implications and Influencing Factors Putri, Ayu Fitria; Fuadah, Luk Luk; Kartasari, Shelly Febriani
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 3 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i3.7871

Abstract

This study aims to present a systematic literature review (SLR) on the relationship between corporate governance and tax avoidance practices. Using a systematic approach, this research analyzed 45 peer-reviewed articles published between 2016 and 2024. The review focused on three primary aspects: (1) the research methodologies employed in previous studies; (2) the indicators or proxies used to measure both corporate governance and tax avoidance; and (3) the differences in findings between developed and developing countries. The findings reveal that corporate governance plays a significant role in moderating tax avoidance behavior; however, the effectiveness of governance mechanisms varies depending on institutional quality, regulatory enforcement, and ownership structures. Quantitative approaches dominate the methodological landscape, while qualitative and mixed-methods studies are emerging to explore ethical and contextual dimensions. Common governance proxies include board independence, audit committee effectiveness, and institutional ownership, while tax avoidance is primarily measured using ETR, CETR, and BTD. Studies conducted in developed countries consistently report that strong governance reduces tax avoidance, whereas in developing countries, governance effectiveness is often constrained by weak enforcement and limited market pressures. These findings provide important insights for scholars, regulators, and policymakers in strengthening adaptive governance frameworks in response to global tax challenges.
Pajak Domestik: Tinjauan Literature sistematis tentang Strategi dan Kepatuhan Putri, Ayu fitria; fuadah , Luk luk
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 1 (2025): April 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i1.666

Abstract

Penelitian ini bertujuan untuk mengkaji secara sistematis tren, strategi, dan hubungan antara perencanaan pajak domestik dan kepatuhan pajak berdasarkan analisis 25 artikel ilmiah yang dipublikasikan pada periode 2016–2024. Dengan menggunakan metode Systematic Literature Review (SLR), penelitian ini mengidentifikasi bahwa fokus penelitian dalam periode tersebut mengalami pergeseran dari sekadar optimalisasi beban pajak menuju integrasi aspek tata kelola perusahaan, reputasi fiskal, dan keberlanjutan. Pendekatan strategi yang ditemukan meliputi penggunaan tax shielding melalui depresiasi dan bunga pinjaman, optimalisasi metode akuntansi fiskal, pemanfaatan insentif pajak domestik, serta restrukturisasi internal. Selain itu, hasil sintesis menunjukkan bahwa perencanaan pajak domestik yang moderat dan berbasis kepatuhan berdampak positif terhadap tingkat kepatuhan pajak, sedangkan praktik yang agresif berpotensi menurunkan kepercayaan terhadap sistem perpajakan. Faktor-faktor seperti literasi pajak, transparansi administrasi, risiko reputasi, dan digitalisasi perpajakan berperan penting dalam memperkuat hubungan antara perencanaan pajak domestik dan kepatuhan fiskal. Penelitian ini memberikan kontribusi dalam memperkaya pemahaman mengenai dinamika strategi fiskal domestik di tengah tuntutan regulasi yang semakin kompleks dan kebutuhan akan tata kelola perusahaan yang beretika.   This study aims to systematically examine the trends, strategies, and the relationship between domestic tax planning and tax compliance based on an analysis of 25 scientific articles published between 2016-2024. Using the Systematic Literature Review (SLR) method, this study identifies a shift in research focus over the period, from merely optimizing tax burdens toward integrating aspects of corporate governance, fiscal reputation, and sustainability. The strategic approaches identified include the use of tax shielding through depreciation and interest deductions, the optimization of fiscal accounting methods, the utilization of domestic tax incentives, and internal restructuring. Furthermore, the findings show that moderate and compliance-based domestic tax planning positively affects tax compliance levels, while aggressive practices tend to undermine trust in the tax system. Factors such as tax literacy, administrative transparency, reputational risks, and tax digitalization play a crucial role in strengthening the relationship between domestic tax planning and fiscal compliance. This study contributes to enriching the understanding of the dynamics of domestic fiscal strategies amid increasingly complex regulatory demands and the growing need for ethical corporate governance.
Co-Authors fuadah , Luk luk Fuadah, Luk Luk Kartasari, Shelly Febriani