Pemetaan penelitian seputar tax avoidance pada perusahaan manufaktur

Studi bibliometrik VOSviewer

  • Nathasya Febrista Sanjaya Program Studi Akuntansi, Universitas Islam Negeri Maulana Malik Ibrahim Malang
Keywords: Tax Avoidance, VOSviewer, manufacturing, economy.

Abstract

This research examines tax avoidance in manufacturing companies using the VOSviewer bibliometric method and conducting a literature study. The findings of this research indicate that tax avoidance has become a hotly debated topic over the past few years. This study also shows that tax avoidance may have negative impacts on the national economy and society. However, some manufacturing companies assert that tax avoidance is a good business strategy and can help them improve labor productivity financially. This research is expected to contribute to manufacturing companies' understanding of tax avoidance and assist in developing more effective business strategies.

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References

Nurdin, F., & Nadia. (2022). Factors Influencing Tax Avoidance: An Empirical Study on the Indonesian Stock Exchange. Journal of Accounting Auditing and Business, 5(2), 57–67. http://jurnal.unpad.ac.id/jaab

Abdani, F. (2020). Political connection and tax avoidance on sharia stocks; good for business? Al-Amwal : Jurnal Ekonomi Dan Perbankan Syari’ah, 12(2), 157. https://doi.org/10.24235/amwal.v12i2.7182

Budianto, E. W. H. (2022). Pemetaan Penelitian Seputar Akad Musyarakah pada Lembaga Keuangan Syariah: Studi Bibliometrik VOSviewer dan Literature Review. JESI (Jurnal Ekonomi Syariah Indonesia), 12(1), 25. https://doi.org/10.21927/jesi.2022.12(1).25-36

Desai, M. A., & Dharmapala, D. (2019). Corporate tax avoidance and high-powered incentives. Journal of Financial Economics, 133(2), 341-356

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Rahmawati, D., & Nani, D. A. (2021). Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Tingkat Hutang Terhadap Tax Avoidance. Jurnal Akuntansi Dan Keuangan (JAK). http://jurnal.feb.unila.ac.id/index.php/jak/article/view/246

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Published
2024-07-04
How to Cite
Sanjaya, N. F. (2024). Pemetaan penelitian seputar tax avoidance pada perusahaan manufaktur. Maliki Interdisciplinary Journal, 2(10), 649-653. Retrieved from https://urj.uin-malang.ac.id/index.php/mij/article/view/8240
Issue
Vol 2 No 10 (2024): OCTOBER
Section
Articles

Copyright (c) 2024 Nathasya Febrista Sanjaya

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