A Literature Review of Tax Avoidance

ABSTRACT This study aims to provide an overview of the development of tax avoidance research. Data is taken from publishers Emerald, Ebsco, Wiley, Springer, and Proquest database. Samples from 2005 to 2019 and 77 articles were obtained covering tax avoidance. The method of analysis is through artic...

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Autores principales:	Ade Imam Muslim, Doddy Setiawan
Formato:	article
Lenguaje:	EN ID
Publicado:	Universitas PGRI Madiun 2020
Materias:	tax avoidance bibliography study accounting penghindaran pajak bibliografi akuntansi Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
Acceso en línea:	https://doaj.org/article/f74e10b39ef9415c97448346e768ea9c
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id	oai:doaj.org-article:f74e10b39ef9415c97448346e768ea9c
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spelling	oai:doaj.org-article:f74e10b39ef9415c97448346e768ea9c2021-12-02T13:37:13ZA Literature Review of Tax Avoidance2302-62512477-499510.25273/jap.v9i2.6112https://doaj.org/article/f74e10b39ef9415c97448346e768ea9c2020-10-01T00:00:00Zhttp://e-journal.unipma.ac.id/index.php/assets/article/view/6112https://doaj.org/toc/2302-6251https://doaj.org/toc/2477-4995ABSTRACT This study aims to provide an overview of the development of tax avoidance research. Data is taken from publishers Emerald, Ebsco, Wiley, Springer, and Proquest database. Samples from 2005 to 2019 and 77 articles were obtained covering tax avoidance. The method of analysis is through article classification by topic, source of scientific discipline, journal name, measurement of tax avoidance, distribution of article years, and references. In sum, the results of the study found that tax avoidance research has increased from year to year and still an interesting topic to study. ABSTRAK Penelitian ini bertujuan memberikan gambaran tentang pengembangan penelitian penghindaran pajak. Data diambil dari penerbit Emerald, Ebsco, Wiley, Springer, dan Proquest. Sampel diambil dari tahun 2005 sampai dengan tahun 2019 sebanyak 77 artikel penghindaran pajak. Metode analisis melalui pengklasifikasian artikel berdasarkan topik, sumber disiplin ilmu, nama jurnal, pengukuran penghindaran pajak, distribusi tahun artikel dan referensi. Secara umum hasil penelitian menemukan bahwa penelitian penghindaran pajak telah meningkat dari tahun ke tahun dan menjadi topik penelitian yang masih menarik untuk diteliti.Ade Imam MuslimDoddy SetiawanUniversitas PGRI Madiunarticletax avoidancebibliography studyaccountingpenghindaran pajakbibliografiakuntansiEducationLEducation (General)L7-991Accounting. BookkeepingHF5601-5689ENIDAssets: Jurnal Akuntansi dan Pendidikan, Vol 9, Iss 2, Pp 83-95 (2020)
institution	DOAJ
collection	DOAJ
language	EN ID
topic	tax avoidance bibliography study accounting penghindaran pajak bibliografi akuntansi Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689
spellingShingle	tax avoidance bibliography study accounting penghindaran pajak bibliografi akuntansi Education L Education (General) L7-991 Accounting. Bookkeeping HF5601-5689 Ade Imam Muslim Doddy Setiawan A Literature Review of Tax Avoidance
description	ABSTRACT This study aims to provide an overview of the development of tax avoidance research. Data is taken from publishers Emerald, Ebsco, Wiley, Springer, and Proquest database. Samples from 2005 to 2019 and 77 articles were obtained covering tax avoidance. The method of analysis is through article classification by topic, source of scientific discipline, journal name, measurement of tax avoidance, distribution of article years, and references. In sum, the results of the study found that tax avoidance research has increased from year to year and still an interesting topic to study. ABSTRAK Penelitian ini bertujuan memberikan gambaran tentang pengembangan penelitian penghindaran pajak. Data diambil dari penerbit Emerald, Ebsco, Wiley, Springer, dan Proquest. Sampel diambil dari tahun 2005 sampai dengan tahun 2019 sebanyak 77 artikel penghindaran pajak. Metode analisis melalui pengklasifikasian artikel berdasarkan topik, sumber disiplin ilmu, nama jurnal, pengukuran penghindaran pajak, distribusi tahun artikel dan referensi. Secara umum hasil penelitian menemukan bahwa penelitian penghindaran pajak telah meningkat dari tahun ke tahun dan menjadi topik penelitian yang masih menarik untuk diteliti.
format	article
author	Ade Imam Muslim Doddy Setiawan
author_facet	Ade Imam Muslim Doddy Setiawan
author_sort	Ade Imam Muslim
title	A Literature Review of Tax Avoidance
title_short	A Literature Review of Tax Avoidance
title_full	A Literature Review of Tax Avoidance
title_fullStr	A Literature Review of Tax Avoidance
title_full_unstemmed	A Literature Review of Tax Avoidance
title_sort	literature review of tax avoidance
publisher	Universitas PGRI Madiun
publishDate	2020
url	https://doaj.org/article/f74e10b39ef9415c97448346e768ea9c
work_keys_str_mv	AT adeimammuslim aliteraturereviewoftaxavoidance AT doddysetiawan aliteraturereviewoftaxavoidance AT adeimammuslim literaturereviewoftaxavoidance AT doddysetiawan literaturereviewoftaxavoidance
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A Literature Review of Tax Avoidance

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