Faktor Kepatuhan dan Penghindaran Pajak dalam Sistem Perpajakan Indonesia: Tinjauan dari Perspektif Auditor, Perusahaan, dan Wajib Pajak
Year: 2025
Type: article
Study design: Systematic Review
Abstract: 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.
Authors: Nabilatun Najiyah, Nurul Miftakul Jannah, Chabibahtus Sa'diyah, Erika Damayanti, Lidia Amelia, Eva Wahidatuzzahroh, Nur Asitah
Institution: Universitas Nahdlatul Ulama Sidoarjo
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4408675890