Determinasi Agresivitas Pajak pada Perusahaan di Indonesia - Septika; Devi Maya Sofa (Nusantara Entrepreneurship and Management Review, 2026)
Penelitian ini bertujuan menganalisis faktor-faktor yang memengaruhi agresivitas pajak melalui telaah 19 artikel terbitan tahun 2021–2025 menggunakan metode systematic literature review dengan sumber data dari Google Scholar dan jurnal nasional terindeks SINTA. Hasil kajian menunjukkan bahwa variabel profitabilitas, leverage, ukuran perusahaan, likuiditas, ROA, dan Deferred Tax Asset menghasilkan temuan tidak konsisten antarpenelitian, sedangkan capital intensity merupakan variabel yang paling stabil terkait agresivitas pajak karena adanya manfaat depresiasi aset tetap. Selain itu, peran Good Corporate Governance (GCG) dan Corporate Social Responsibility (CSR) menunjukkan hasil campuran, dimana keduanya dapat menekan maupun justru melegitimasi strategi penghindaran pajak. Temuan ini memberikan gambaran bahwa agresivitas pajak merupakan fenomena multidimensi dan dipengaruhi konteks regulasi, kondisi perusahaan, serta praktik tata kelola. Novelty penelitian ini terletak pada pemetaan literatur terbaru pascareformasi kebijakan perpajakan, sehingga dapat menjadi dasar bagi penelitian lanjutan dan penguatan kebijakan kepatuhan pajak. This study aims to analyze the factors influencing tax aggressiveness through a review of 19 articles published between 2021 and 2025 using a systematic literature review method, using data sources from Google Scholar and SINTA-indexed national journals. The results show that the variables of profitability, leverage, company size, liquidity, ROA, and Deferred Tax Assets yield inconsistent findings across studies, while capital intensity is the most stable variable related to tax aggressiveness due to the benefits of fixed asset depreciation. Furthermore, the role of Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) shows mixed results, where both can suppress or even legitimize tax avoidance strategies. These findings illustrate that tax aggressiveness is a multidimensional phenomenon and is influenced by the regulatory context, company conditions, and governance practices. The novelty of this study lies in mapping the latest literature after the tax policy reform, thus providing a basis for further research and strengthening tax compliance policies.