Faktor Kepatuhan dan Penghindaran Pajak dalam Sistem Perpajakan Indonesia: Tinjauan dari Perspektif Auditor, Perusahaan, dan Wajib Pajak - Najiyah, Nabilatun; Jannah, Nurul Miftakul; Sa'diyah, Chabibahtus; Damayanti, Erika; Amelia, Lidia; Wahidatuzzahroh, Eva; Asitah, Nur (Nusantara Entrepreneurship and Management Review, 2025)
Penelitian ini bertujuan untuk mengevaluasi berbagai faktor yang memengaruhi tingkat kepatuhan pajak dan praktik penghindaran pajak di Indonesia, berdasarkan sudut pandang auditor, perusahaan, dan wajib pajak. Pendekatan penelitian dilakukan melalui tinjauan sistematis terhadap literatur ilmiah tentang akuntansi pajak yang diterbitkan dalam periode 2019–2023. Hasil penelitian menunjukkan bahwa kepatuhan pajak dipengaruhi oleh pemahaman wajib pajak terhadap aturan perpajakan, tanggung jawab moral, persepsi keadilan sistem perpajakan, dan kualitas layanan dari otoritas pajak. Di sisi lain, penghindaran pajak sering dilakukan melalui strategi seperti transfer pricing dan intensitas modal dengan memanfaatkan celah dalam regulasi perpajakan. Namun, faktor leverage dan ukuran perusahaan tidak menunjukkan pengaruh signifikan terhadap praktik penghindaran pajak. Peran auditor terbukti memiliki kontribusi besar dalam mengidentifikasi serta mencegah kecurangan, sehingga meningkatkan transparansi dan akuntabilitas laporan pajak. Penelitian ini menegaskan pentingnya penyederhanaan aturan perpajakan, peningkatan kualitas audit, serta kolaborasi antara otoritas pajak, auditor, dan wajib pajak untuk mewujudkan sistem perpajakan yang lebih adil dan efisien. This study aims to evaluate various factors that influence the level of tax compliance and tax avoidance practices in Indonesia based on the perspectives of auditors, companies, and taxpayers. The research approach is carried out through a systematic review of scientific literature on tax accounting published in the period 2019–2023. The study results indicate that tax compliance is influenced by taxpayers' understanding of tax regulations, moral responsibility, perceptions of the fairness of the tax system, and the quality of service from the tax authorities. On the other hand, tax avoidance is often carried out through strategies such as transfer pricing and capital intensity by exploiting loopholes in tax regulations. However, leverage and company size factors do not significantly affect tax avoidance practices. The role of auditors has been shown to have a major contribution in identifying and preventing fraud, thereby increasing the transparency and accountability of tax reports. This study emphasizes the importance of simplifying tax regulations, improving audit quality, and collaborating with tax authorities, auditors, and taxpayers to realize a fairer and more efficient tax system.