Penghindaran Pajak, Menguntungkan atau Merugikan?

Lutfi Madani; Memen Kustiawan; Ida Farida Adi Prawira

doi:10.26740/jpak.v11n1.p45-52

Penghindaran Pajak, Menguntungkan atau Merugikan?

Authors

Lutfi Madani Universitas Pendidikan Indonesia
Memen Kustiawan Universitas Pendidikan Indonesia
Ida Farida Adi Prawira Universitas Pendidikan Indonesia

DOI:

https://doi.org/10.26740/jpak.v11n1.p45-52

Keywords:

Tax avoidance; risk; company

Abstract

Taxes are an important aspect of state revenue. The taxation sector contributes the most compared to sources of state revenue. One of the tax objects in Indonesia is corporate or corporate taxpayers. So far, the company has contributed to tax revenue for the State. However, there are still no companies that voluntarily pay the tax burden, because it effects company's profit rate. This encourages companies to decrease their tax fees by implementing tax avoidance. Tax avoidance itself can provide its own advantages and disadvantages for the company. The method used in this research is Systematic Literature Review (SLR), where the authors make observations of articles published within the last 10 years (2014-2022). This study reveals that tax avoidance can provide both positive and negative benefits for companies.

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Published

2023-04-05

How to Cite

Madani, L., Kustiawan, M., & Adi Prawira, I. F. (2023). Penghindaran Pajak, Menguntungkan atau Merugikan?. Jurnal Pendidikan Akuntansi (JPAK), 11(1), 45–52. https://doi.org/10.26740/jpak.v11n1.p45-52

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Issue

Vol. 11 No. 1 (2023)

Section

Article

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