<![CDATA[Tax avoidance is a serious challenge in the Indonesian tax system, especially since this practice, although legal, has a negative impact on state revenues. This study aims to identify tax avoidance strategies commonly used by companies, assess their impact on state revenues, and evaluate the effectiveness of supervision by tax authorities. Using the Systematic Literature Review method on 20 scientific articles, the study found that the main strategies used are transfer pricing, thin capitalization, and the use of tax havens. This practice causes state losses of around IDR 44 trillion in 2023. On the other hand, supervision efforts through socialization, data integration, and special programs have been carried out by the tax authorities, but still face obstacles such as limited resources and less than optimal use of technology. This study emphasizes the importance of a sector risk-based approach and the use of analytical technology in tax supervision in Indonesia.]]>
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