Tata Kelola Perusahaan Dan Penghindaran Pajak : Studi Literatur Review
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Penghindaran pajak menjadi topik yang semakin diperhatikan dalam debat politik dan intelektual. Tujuan dari penelitian ini adalah memberikan gambaran umum tentang penelitian yang berkaitan dengan penghindaran pajak dengan menggunkan pendekatan teori agensi. Metodologi yang digunakan dalam penelitian ini adalah studi literatur review dengan menggunakan 33 artikel yang membahas tentang topik penghindaran pajak yang dilakukan pada periode tahun 2006 – 2022. Tren penelitian yang ditemukan dalam studi literatur ini adalah menggunakan variabel struktur kepemilikan sebagai variabel yang mempengaruhi penghindaran pajak. Struktur kepemilikan dalam penelitian yang digunakan sebagai indikatornya adalah kepemilikan keluarga dan kepemilikan non-keluarga. Hasil dari penelitian ini melihat dari pengaruh yang ditimbulkan dari sistem tata kelola perusahaan yang berbeda pada penghindaran pajak bergantung pada kepentingan pemangku kepentingan mana yang disalurkan oleh masing-masing mekanisme individu setelah mensintesis hasil penelitian yang dipublikasikan. Akibatnya, sejauh mana perusahaan menghindari pajak bergantung pada kepentingan pemangku kepentingan dan kapasitas mereka untuk mengejar kepentingan tersebut melalui prosedur tata kelola perusahaan. Sehingga semakin tinggi penghindaran pajak akan menghasilkan peningkatan biaya penghindaran (bukan pajak) yang lebih besar daripada manfaat penghindaran pajak, sedangkan semakin rendah penghindaran pajak akan mengakibatkan peningkatan biaya pembayaran pajak yang lebih besar dari keuntungan membayar pajak.
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DOI: http://dx.doi.org/10.22303/accumulated.5.1.2023.42-55
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