Factors that Influencing Tax Avoidance: A Systematic Literature Review
1Fitria Heny Widyastuti, 2Yuyun Syafithri, 3Luk Luk Fuadah, 4Mukhtaruddin
1,2,3,4Sriwijaya University, Indonesia
https://doi.org/10.47191/jefms/v7-i12-31ABSTRACT:
Emerging researchin subject avoidance tax has choose various factor for verify its influence to behavior deliberate non - compliance (avoidance) tax). However, the review holistic about avoidance taxes that cover global literature still difficult understood. Therefore that, paper This mean to For do review literature systematic (SLR) for review article from 2016 – 2023 with produced 20 selected studiesfrom based on the keyword tax avasion . Findings study This in a way comprehensive serve about developments, factors, and suggestions for future research related to tax avasion . Research This offer contribution For research and practice related to tax evasion carried out in various countries so that can used as consideration For do future research in field This ..
KEYWORDS:
Tax Evasion
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