Pengaruh Kualitas Audit, Audit Delay, dan Koneksi Politik terhadap Tax Avoidance

Arbyant Cahyo Utomo (Perbanas Institute)
Annathasia Puji Erasashanti (Perbanas Institute)

Jurnal Akuntansi Keuangan Dan Perpajakan
Vol. 3 No. 2 (2026): Oktober - Desember

This study reviews prior literature on the effect of audit quality, audit delay, and political connections on tax avoidance using a systematic literature review (SLR) approach. A total of 27 articles from national and international journals published between 2019-2026 were reviewed and classified by the direction of their findings. The results show inconsistent findings across studies, shaped partly by differences in tax avoidance proxies and institutional context. A sectoral pattern emerged in which banking firms tend to depart from general findings, particularly regarding political connections. A notable research gap was identified: audit delay as a determinant of tax avoidance remains rarely tested directly, as most studies examine the reverse relationship. This study contributes to the development of tax avoidance research grounded in agency theory and outlines directions for future empirical testing.