Determinants of Taxpayer Ethical Behavior in Tax Avoidance and Evasion: Strategies for Mitigation
Abstract
Research on tax avoidance and evasion in Indonesia and globally has produced inconsistent findings, raising concerns about their prevalence and ethical implications. This study explores the factors influencing taxpayer ethics and strategies to address tax avoidance and evasion through a systematic literature review. Analyzing 21 articles on tax avoidance, key determinants include Corporate Social Responsibility (CSR), Good Corporate Governance (GCG), profitability, and perceptions of the tax system, all of which significantly shape avoidance behavior. Similarly, 21 articles on tax evasion, including 18 focused on its determinants, highlight the roles of fairness perceptions, taxpayer knowledge, and law enforcement. Strategies to mitigate evasion emphasize GCG to enhance transparency and accountability, stronger law enforcement, and improved fairness to build trust and legal certainty. These findings offer valuable insights for policymakers and tax administrators, providing a foundation for developing effective compliance and enforcement strategies to reduce unethical tax practices.
Keywords: tax avoidance, tax evasion, determinant, strategies for overcoming
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References
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Dilinanda, C. A., & Laturette, K. (2023). Analisis Pengaruh Good Corporate Governance Dan Corporate Social Responsibility Terhadap Tax Avoidance. Media Akuntansi Dan Perpajakan Indonesia, 4(2), 201–224. https://doi.org/10.37715/mapi.v4i2.3715
Djolafo, S. (2022). The Effect of Profitability, Leverage, Corporate Social Responsibility and Executive Character on Tax Avoidance on Manufacturing Companies Listed on the Indonesia Stock Exchange Period 2016-2020. Economics, Business, Accounting & Society Review, 1(1), 1–8.
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Hajar, H., Iqbal, M., & Sudirman, M. S. (2023). The Effect of Probability and Good Corporate Governance (GCG) on Tax Avoidance in Listed Industrial Sector Companies in Indonesia Stock Exchange (BEI). Al-Kharaj: Journal of Islamic Economic and Business. https://doi.org/10.24256/kharaj.v5i3.4007
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Herianti, E., & Ritnawati, E. (2021). Tax Avoidance dengan Kinerja Laba Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Jasa Properti, Real Estate dan Konstruksi Bangunan yang Terdaftar di BEI Periode 2015-2019). JRB-Jurnal Riset Bisnis, 4(2), 173–184.
Hertiningtyas, I., & Yustina, A. I. (2021). Taxation Ethical Issues: Perspectives of Tax Professionals in Indonesia. The Indonesian Journal of Accounting Research, 24(1), 20–50. https://doi.org/10.33312/ijar.503
Hidayat, K., Utama, M. S., Nimran, U., & Prasetya, A. (2023). The effect of attitude and religiosity on tax compliant intention moderated by the utilization of e-Filing. Journal of Financial Services Marketing, 28(4), 712–723.
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Ilham, R. D., Handayani, D., & Dwiharyadi, A. (2022). Pengaruh Corporate Governance dan Corporate Social Responsibility (CSR) terhadap Tax Avoidance (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020. Jurnal Akuntansi, Bisnis Dan Ekonomi Indonesia (JABEI). https://doi.org/10.30630/jabei.v1i2.30
Kanagaretnam, K., Lee, J., Lim, C. Y., & Lobo, G. (2018). Societal trust and corporate tax avoidance. Review of Accounting Studies, 23(4), 1588–1628. https://doi.org/10.1007/s11142-018-9466-y
Kassa, E. T. (2021). Factors influencing taxpayers to engage in tax evasion: evidence from Woldia City administration micro, small, and large enterprise taxpayers. Journal of Innovation and Entrepreneurship, 10(1). https://doi.org/10.1186/s13731-020-00142-4
Kemme, D. M., Parikh, B., & Steigner, T. (2020). Tax Morale and International Tax Evasion. Journal of World Business, 55(3), 1–12. https://doi.org/10.1016/j.jwb.2019.101052
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Published
2024-07-31
How to Cite
ARDA, Devid Putra; YUSUF, Yusuf.
Determinants of Taxpayer Ethical Behavior in Tax Avoidance and Evasion: Strategies for Mitigation.
Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 19, n. 2, p. 264-277, july 2024.
ISSN 2303-1018.
Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/114632>. Date accessed: 30 jan. 2025.
doi: https://doi.org/10.24843/JIAB.2024.v19.i02.p05.
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