Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal AKRUAL : Jurnal Akuntansi dan Keuangan`
Khadijah, Jihan Nur
Unknown Affiliation
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PERAN CORPORATE GOVERNANCE DALAM MENGENDALIKAN TAX AVOIDANCE: SYSTEMATIC LITERATURE REVIEW Khadijah, Jihan Nur
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to conduct a systematic review of the influence of corporate governance mechanisms on tax avoidance practices across various countries. Articles were collected using Publish or Perish for Scopus-indexed and other relevant databases. The methodology used in this review is a systematic literature review, resulting in 36 articles on corporate governance and tax avoidance, selected through the PRISMA elimination process. The findings indicate that corporate governance mechanisms have varying effects on tax avoidance practices—some reduce it, others increase it, while some show no significant effect. The results of this study can provide valuable guidance for companies in improving their tax compliance and offer recommendations to stakeholders and policymakers for new approaches toward promoting more responsible tax behavior.
Co-Authors