Report: 6112-16472-1-ED-ENGLISH 2

6112-16472-1-ED-ENGLISH 2
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6112-16472-1-ED-ENGLISH 2
MUSLIM, A.I. & SETIAWAN, D.
REVIU PENGHINDARAN PAJAK

[Pick the date]

[JURNAL AKUNTANSI DAN PENDIDIKAN VOL 6 NO 1 APRIL 2017 HLMN. 1-20]

12

13

A LITERATURE REVIEW OF TAX AVOIDANCE

Ade Imam Muslim1

EKUITAS School of Business
Student of Doctor Economic Program
Sebelas Maret University
imemmuslim81@gmail.com
Doddy Setiawan2
Doctor Economic Program
Sebelas Maret University

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doddy.setiawan@staff.uns.ac.id

ABSTRAK
Penelitian ini bertujuan untuk memberikan gambaran tentang pengembangan
penelitian penghindaran pajak. Data diambil dari penerbit Emerald, Ebscoo,
Wiley, Springer, Proquest. Sampel diperoleh dari 2005 hingga 2019 dan
diperoleh 77 artikel yang mencakup penghindaran pajak. Penelitian ini
mengklasi kasikan artikel berdasarkan topik, sumber disiplin ilmu, nama
jurnal, pengukuran penghindaran pajak, distribusi tahun artikel dan referensi.
Hasil penelitian menemukan bahwa. Pertama, penelitian penghindaran pajak
telah meningkat dari tahun ke tahun. Kedua, topik penghindaran pajak lebih
menekankan pada tata kelola perusahaan, tanggung jawab sosial dan perilaku
dari CEO atau manajemen puncak. Proksi ketiga yang paling banyak digunakan
dalam mengukur penghindaran pajak adalah Cash Effective Tax Rate dan
Effective Tax Rate. Keempat, ekonomi secara umum adalah sumber disiplin
ilmu yang paling banyak digunakan dalam membahas penghindaran pajak.
Penelitian ini merupakan pengembangan dari penelitian yang dilakukan oleh
(Kovermann & Velte, 2019). Kami melakukan tinjauan dari berbagai dimensi
termasuk religiusitas, militer dan politik dan hanya artikel yang diindeks oleh
Scimago saja yang dimasukkan dalam tinjauan literatur.

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ASSETS
Jurnal Akuntansi
dan Pendidikan
Vol. 6 No. 1
Hlmn. 85-92
Madiun, Oktober 2017
p-ISSN: 2302-6251
e-ISSN: 2477-4995

Artikel masuk:

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Report: 6112-16472-1-ED-ENGLISH 2

1 Agustus 2017
Tanggal diterima:
17 Agustus 2017

Kata Kunci :
Penghindaran Pajak, Bibliogra , Akuntansi

ABSTRACT
This research aims to provide an overview of the development of tax avoidance
research. Data were taken from Emerald, Ebscoo, Wiley, Springer, Proquest
publishers. Samples were obtained from 2005 to 2019 and 77 articles were
obtained covering tax avoidance. This research classi es articles by topic,
1
source of scienti c discipline, name of journal, measurement of tax avoidance,
2
distribution of article years and references. The results of the study found that.
First, tax avoidance research has increased from year to year. Second, the topic
of tax avoidance places more emphasis on corporate governance, social
3
responsibility and behavior of the CEO or top management. The third most
widely used proxy for measuring tax avoidance is the Effective Cash Rate and
4
the Effective Tax Rate. Fourth, economics in general is the most widely used
source of scienti c discipline in discussing tax avoidance. This research is the
development of research conducted by (Kovermann & Velte, 2019). We conduct

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reviews from various dimensions including religiosity, military and politics and
only articles indexed by Scimago are included in the literature review

Keywords :
Tax Avoidance; bibliography study, accounting

ASSETS: JURNAL AKUNTANSI DAN PENDIDIKAN

VOL 6 NO 1 APRIL 2017 HLMN. 1-20

INTRODUCTION
This research aims to provide an overview of the development of research on
tax evasion abroad from 2005 to 2019 by involving articles indexed by Scimago.
Until now, research related to tax avoidance has become a worldwide concern
(Tang, 2019). Also, tax avoidance research has different perspectives
depending on the perspective from which tax avoidance is studied (Hanlon &
Heitzman, 2010). The tax avoidance phenomenon is important to study from
various perspectives because this phenomenon can have a wide impact and be
a risky activity (Lanis, Rego & Wilson, 2012).
Tax avoidance can be understood as a process in which companies try to
reduce income tax payments to tax organizations. Payment of taxes reduces
retained earnings (Salehi, Ali Mirzaee, & Yazdani, 2017). Referring to (Hanlon &
5
Heitzman, 2010), there are 12 proxies that can be used to measure tax

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avoidance, including Current ETR (Lanis & Richardson, 2012), (Minnick & Noga,
6
2010), (Agnes Cheng, Huang, Li, & Stan eld, 2012), Cash ETR, book-tax
difference (Gaaya, Lakhal, & Lakhal, 2017), (Wilson, 2009). Tax avoidance
proxies can also be seen through aggressiveness and to estimate unrecognized
tax bene ts, namely tax shelters (Chircop, Fabrizi, Ipino, & Parbonetti, 2018),
(Gul, Khedmati, & Shams, 2018), (Boone, Khurana, & Raman, 2013),
(Richardson, Lanis, & Taylor, 2015). In this research, we limit the article to the
de nition of tax avoidance, not including tax aggressiveness and tax evasion.
Previous research found that tax avoidance is associated with aggressive
nancial reports (Frank, Lynch, & Rego, 2009), information transparency,
(Neuman, Omer, & Shelley, 2012), internal controls (Bauer, 2016), capital costs
(Goh, Lee, Lim, & Shevlin, 2016), and audit fees, (Donohoe & Robert Knechel,
2014), company value (Gallemore, Maydew, & Thornock, 2014), (Desai &
Dharmapala, 2006), spirituality, (Salehi et al. , 2017), religiosity (Huseynov &
Klamm, 2012), environmental uncertainty (Huang, Sun, & Zhang, 2017),
demographic characteristics (Hoseini, Safari Gerayli, & Valiyan, 2019), and
governance (Zeng, 2019), (Zeng, 2019), Kovermann & Velte, 2019), (Minnick &
Noga, 2010), (Adeyani & Winnie, 2016).
This research was motivated by the results of research conducted by
(Kovermann & Velte, 2019) in which the results of his study found that aspects
of governance affect tax avoidance. We expand the discussion, that not only
aspects of governance, but also aspects of religion and trust, politics,
marketing become the dimensions found in tax avoidance. This research is
expected to contribute. First, this research provides evidence of studies related
to tax avoidance in the context of tax avoidance conducted by various countries
from 2005 - 2019. Second, this research provides evidence of tax avoidance

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research in the context of tax avoidance that can be done in the context of
Indonesia.
We organized this research as follows. The rst is an introduction, the two
research methods are used, the third is the results and discussion and the last
is the conclusion.

RESEARCH METHOD
This research method follows several stages. The rst stage is the search for
7
articles through Ebscoo, Emerald, Proquest, Wiley, and Springer, and
Sciencedirect with the keyword "Tax Avoidance". These keywords will lter the
titles of articles containing the word "tax avoidance". In addition to using
ltering through titles, the articles were also sought through the range of 2005
to 2019. In the second stage, we ltered through the Scimago Index. Only
articles indexed by Scimago are included in this literature review. In the third
stage, the journal indexed by Scimago has ltered again. Based on these
stages, as many as 77 articles were obtained which can be reviewed. The
articles are then grouped by topic, year, journal name, measurement of tax
avoidance, and tax avoidance references.

RESULTS AND DISCUSSION

Article Classi cation
Articles based on the name of the Journal and Year
We classify articles by the year and the journal that publishes them. This
analysis can be useful to see the development trends of tax avoidance research
from year to year and which journals most dominate tax evasion research.
Besides, we also analyze the consistency of journals that publish research on
the theme of tax avoidance.

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Table 1: Articles based on Journal Name and Year

No
Journal Name
Publication Year
Total

2005-2010
2011-2015
2016-2019

1
Accounting Review
1
1

2
2
Advances in Accounting

1
1
3
Advances in Taxation

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1
2
3
4
Asian Journal of Accounting Research

2
2
5
Asian Review of Accounting

1
6
Borsa Istanbul Review

1
1
7
Chinese Management Studies

1
1

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8
Contemporary Accounting Research

1
9
Corporate Governance

1
1
10
Economic Modelling

2
11
Review of Quantitative Finance and Accounting

1
1
12
International Journal of Emerging Markets

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1
1
13
International Journal of Law and Management

1
1
14
International Journal of Social Economics

1
1
15
Journal of Accounting and Economics

4
2
6
16
Journal of Accounting and Public Policy

1
1

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17
Journal of Accounting Research

1
1
18
Journal of Banking and Finance

1
1
2
19
Journal of Business Ethics

1
20
Journal of Business Finance and Accounting

2
2
21
Journal of Business Research

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1
1
22
Journal of Cleaner Production

1
23
Journal of Contemporary Accounting and Economics

1
2
3
24
Journal of Corporate Finance
1

2
3
25
Journal of Economic Psychology

1
1

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26
Journal of Family Business Strategy

1
1
27
Journal of Financial Crime

1
1
28
Journal of Financial Economics
1
2

3
29
8
Journal of International Accounting, Auditing and Taxation

2
2
30
9
Journal of International Financial Markets, Institutions and Money

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1
1
31
Journal of Multinational Financial Management

1
1
32
Journal of Public Affairs

1
1

33
Journal of the American Taxation Association

1
1
2

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34
Managerial Auditing Journal

1
1
35
North American Journal of Economics and Finance

1
1
36
10
Paci c Basin Finance Journal

1
1
37
Quality and Quantity

1
1
38
Review of Accounting and Finance

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1
1
2
39
Review of Accounting Studies

2
2
40
Review of Quantitative Finance and Accounting

1
1
41
Accounting Forum
1

1
42
Journal of Development Economics

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43
Journal of International Accounting

1
44
Journal of Urban Economics

1
45
Scandinavian Journal of Economics

1
1
46
Journal of International Accounting

1
47
Financial Management

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1
1
48
Journal of Corporate Accounting and Finance

1
1
49
Accounting and Finance

1
1
50
ABACUS

3
3
51
Social Responsibility Journal

3
3

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Total
4
22
51
77

Based on table 1 above, the distribution of tax avoidance research was

dominated from 2017 to 2019. In 2017, there were 11 studies, in 2018, there
were 12 studies and in 2019 to October there were 11 studies from various
journals. If we pay attention, starting from 2009, tax avoidance research
continues to be of interest to researchers, it is evident that tax avoidance
research continues to increase from year to year.
Journals that publish tax avoidance articles are dominated by the Journal of
Accounting and Economics. A total of 6 articles have been published through
this journal. The Journal of Accounting and Economics is a Scopus journal with
Q1 ranking, thus attracting the interest of researchers to publish articles in the
11
journal. The second highest-ranking publishing tax avoidance articles are a row
is the Social Responsibility Journal, Journal of Corporate Finance, Journal of
Contemporary, Advances in Taxation. A total of 3 articles were published
through these journals. Interestingly from the results of the ltering of these
articles, based on table 1 above, that in 2011, no articles related to tax
12
avoidance were published in Scimago indexed international journals. Beside,
from 2005 to 2009, there were also no articles related to tax avoidance
published in Scimago indexed international journals.
Meanwhile, the most consistent journals for the past 10 years publishing
articles with the theme of tax avoidance are the Journal of Accounting and

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Economics which published 4 articles in the 2010-2015 period and 2 articles in

13
the 2016-2019 period. Beside, the Advances in Taxation journal was also
recorded to consistently issue articles with the theme of tax avoidance, namely
1 article in the 2010-2015 period and 2 articles in the 2016-2019 period.
Journal of Financial Economics, consistently published articles with the theme
of tax avoidance in the early years before 2010. But after 2010, this journal did
not publish articles with the theme of tax avoidance. Thus, based on the
consistency of article publishing, we can conclude that journals that
consistently publish articles with the theme of tax avoidance are Review of
Accounting and Finance, Journal of the American Taxation Association, Journal
of Financial Economics, Journal of Contemporary Accounting and Economics,
Journal of Corporate Finance, Journal of Accounting and Economics, Advances
in Taxation and Accounting Review.

Articles based on Research topics

Table 2 below illustrates the distribution of articles based on research topics.
We classify articles based on the topics of auditing, behavior, employment,
capital markets, marketing, politics, information systems, spiritual and
religiosity, ownership structure, social responsibility, good governance, and
others. This analysis is important to see the distribution or extent of avoidance
topics in other elds. Besides, we also provide information on the most
dominant topics and at least discuss tax avoidance.

Table 2: Distribution of articles based on research topics

No
Topics
2005-2010

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2011-2015
2016-2019
Total
%
1
auditing

1 (100%)

1
1%
2
behavior
1 (10%)
3 (18%)
9 (72%)
13
17 %
3
employment

1 (50%)
1 (50%)
2
3%
4
capital Market

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7 (43%)
8 (57%)
14
18%
5
marketing

2 (100%)
2
3%
6
politics

1 (25%)
2 (75%)
3
3%
7
information systems

1 (100%)

1
1%
8

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spiritual and religiosity

1 (50%)
1 (50%)
2
3%
9
ownership structure
1 (12%)

7 (88%)
7
10%
10
social responsibility

3 (20%)
8 (80%)
12
16%
11
good governance
1 (10%)
2 (18%)
8 (72%)
11
14%

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12
other
1 (11%)
3(33%)
4 (55 %)
8
10%

Total
4 (5%)
23 (29%)
50 (66%)
77
100%

Based on table 2 above, research on tax avoidance has expanded to various

elds. For example in the elds of politics, information systems, marketing,
and even employment issues. Tax avoidance research is dominated by capital
market topics, CEO behavior or top management, social responsibility, good
governance, and ownership structures. As many as 14 articles or about 18% of
the topic of tax avoidance are related to capital market activities. Examples of
such articles are research conducted by (Agnes Cheng et al., 2012, (Blaufus,
Möhlmann, & Schwäbe, 2019). A total of 13 articles or about 17% of the topic of
tax avoidance is related to the behavior of top management or CEO. Examples
of such articles are research conducted by (Dyreng, Hanlon, & Maydew, 2010),
(Chyz, 2013), (Evertsson, 2016), (Gaertner, 2014). A total of 12 articles or about
16% of articles linking tax avoidance to the topic of social responsibility. As an

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example of research conducted by (Laguir, Staglianò, & Elbaz, 2015), (Lanis &
Richardson, 2015), (Hasan, Hoi, Wu, & Zhang, 2017), 11 articles linking tax
avoidance to corporate governance. Examples of research conducted by
(Minnick & Noga, 2010), (Armstrong, Blouin, Jagolinzer, & Larcker, 2015),
(Badertscher, Katz, & Rego, 2013). The results of this study are in line with the
results of the study (Kovermann & Velte, 2019 ), that tax avoidance research is
very interesting to be discussed through the topic of corporate governance.
Research topics that are rarely associated with tax avoidance are research,
14
employment, politics, marketing and information systems. On average only 1 or
2 articles were published in the period 2005 to 2019. Topics of research that we
cannot de ne, we categorize into other topics. There are 8 articles or as much
as 10 percent of the articles that we have collected are classi ed into other
topics. These articles one of them discusses the closeness between the head
of ce and branches with the tax supervision of ce or (IRS) against tax
avoidance (Kubick, Lockhart, Mills, & Robinson, 2017), (Rohlin, Rosenthal, &
Ross, 2014), patents company (Gao, Yang, & Zhang, 2016) and others.

Distribution of articles based on tax avoidance measures

The following table 3 aims to analyze the tax avoidance proxies most widely
used by researchers based on research topics. We identi ed several tax
avoidance measures, including Effective Tax Rate, Effective Tax Rate, Book-Tax
Difference, Residual Book-Tax Difference, Permanent Book-Tax Difference,
Long Run Effective Tax Rate, GAAP Effective Tax Rate, Shelter, UTB, etc. other.

Table 3: Distribution of articles based on proxy measurement of tax avoidance

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Tax Avoidance Proxy

No
Topics
1
2
3
4
5
6
7
8
9
10
11
1
auditing
1
2
behavior
5
8
4
3
3
2
1
1

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1
3
employment
1
2
2
1
4
capital Market
4
8
7
5
2
2
2
2
5
5
marketing
1
2
1
1
1
1
6

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politics
2
1
1
1
7
information systems
1
8
spiritual and religiosity
1
1
1
1
1
9
ownership structure
5
4
3
1
1
1
10
social responsibility
8
2

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7
1
1
1
1
1
2
11
good governance
4
7
1
5
1
1
1
1
2
12
other
3
3
3
2
1
2
Total

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34
40
29
16
9
6
4
7
5
6
11

Note :
1. ETR = Effective Tax Rate/Current ETR
2. CETR = Cash Effective Tax Rate
3. BTD = Book-Tax Difference/Discretionary Book-Tax Difference
4. GAAP ETR = GAAP Effective Tax Rate
5. Shelter
15
6. UTB
7. DTAX
8. RESBTD = Residual Book-Tax Difference
9. PERMBTD = Permanent Book-Tax Difference
10. LongRun ETR
16
11. others: Tax expense to operating Cash ow, tax paid to operating cash ow,
Diff STR, Transfer Pricing Aggressiveness, Tax Return ETR Adjusted, Diff STR

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Table 3 above illustrates the proxy most often used in the measurement of tax
avoidance. Based on table 3, on average each research topic uses an effective
tax rate proxy, effective cash tax rate, and book-tax difference. Research on tax
avoidance on the topic of auditing only uses the CASH ETR proxy. Research on
tax avoidance uses diverse tax avoidance proxies. However, most proxies used
are Current ETR, CASH ETR, and Book-Tax Difference. From the articles
collected, the least use of the DTAX proxy. The use of DTAX proxy is usually
associated with earnings management activities in the company.
On the other hand, referring to research conducted by (Hanlon & Heitzman,
2010) and (Oktavia, Siregar, Wardhani, & Rahayu, 2019), there are many proxies
17
that can be used to measure tax avoidance. ETR (effective tax rate), Current
ETR, CASH ETR, Long Run CASH ETR, Differential ETR, DTAX, Book-Tax
Difference, Temporary Book-Tax Difference, BTD Abnormal, Unrecognized Tax
18
Bene t (UTB), Sherlter and Marginal Tax. According to (Hanlon & Heitzman,
2010), the use of ETR, Current ETR, CASH ETR, LRETR, ETR Differential proxies,
has weaknesses. First, it does not distinguish between real activities that lead
to tax savings, tax avoidance activities that are deliberately designed to reduce
tax and lobbying activities that result in tax reductions. Second, it cannot
capture tax avoidance behavior because the denominator uses book values.
Third, it can cause a mismatch between the numerator and the denominator if
cash paid for tax costs includes tax payments for the income of the previous
period. Meanwhile, the use of the UTB proxy is only used for cases in America,
making it suitable for similar countries like America.

Distribution of articles based on tax avoidance references

We analyze the articles based on the references used. This study refers to the
literature review proposed by (Baldvinsdottir, Hagberg, Johansson, Jonäll, &

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Marton, 2011). The purpose of this analysis is to provide an overview of the use
of the most widely used references to measure tax avoidance.

Table 4: Reference tax avoidance used

No
Reference
Use in articles
1
Dyreng et al. (2008)
21
2
Chen et al. (2010)
12
3
Rego and Wilson, (2012)
7
4
Frank et al., (2009)
8
5
Lanis & Richardson, (2011)
5
6
Hanlon and Heitzman, (2010)
17
7
Desai and Dharmapala (2006)

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15
8
Wilson's (2009)
10
9
Manzon-Plesko (2002)
5

Table 4 above provides reference information on tax avoidance referenced.

Based on table 4 above, tax avoidance refers to the most (Dyreng et al., 2010)
21 times, (Hanlon & Heitzman, 2010) 17 times, (Chen, Chen, Cheng, & Shevlin,
2010) 12 times, (Desai & Dharmapala, 2006) 15 times, (Wilson, 2009), 5 times
and others. Another reference that is used but does not dominate tax
avoidance articles is research conducted by (Kim, Li, & Zhang, 2011). (Kim, Li, &
Zhang, 2011) formulate a model in measuring tax avoidance through tax
shelters. Kim's model can predict tax sheltering events. The tax avoidance
proxy recommended by (Dyreng et al., 2010) and (Hanlon & Heitzman, 2010),
measures tax avoidance using current ETR tax. Current tax ETR is obtained
from the division of current income tax expense or current income tax expense
by pro t before tax. Current income tax expense is income tax expense
calculated based on tax rates multiplied by taxable income. The approach
(Wilson, 2009) is more widely used to measure tax sheltering. The approach
(Wilson, 2009) uses modeling by involving Book-Tax Difference, Discretionary
Accrual, Leverage, Return on Assets, Research & Development variables. The
measurement recommended by (Desai & Dharmapala, 2006) uses the
Discretionary Book-Tax Difference to calculate tax avoidance. Meanwhile, the
measurement used by (Rego & Wilson, 2012) uses the Total Book-Tax

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Difference. Total Book-Tax Difference is obtained from income before tax less
estimated income tax plus tax rates determined under the Act. The calculation
results are then divided by total assets. The measurement of tax avoidance
recommended by (Manzon & Plesko, 2001), uses the Book-Tax Difference. The
Book-Tax Difference is regressed on changes in net sales, gross property,
factories and equipment (PP&E), the ratio of net PP&E to gross PP&E, changes
in goodwill, intangible assets, goodwill, changes in post-retirement bene ts,
changes in net operating losses that are not used pre-tax income from abroad,
fewer total PP&E and intangible assets, and dummy variables for pre-tax
income. High residuals from the regression model indicate tax avoidance.

Articles based on the discipline of scienti c sources

We classify articles based on the discipline of scienti c sources that are based
on the sources of economics, economics and auditing, economics and nance,
economics and marketing, economics and politics, economics and information
19
systems, economics and sociology, economics and spiritual and economics and
the military. We adopt and develop classi cations made by (Herawati & Bandi,
2017). Table 5 below presents articles based on the discipline of the source of
knowledge.

Tabel 5: Articles based on the discipline of scienti c sources

No
The Discipline of scienti c sources
2005-2010
2011-2015
2016-2019
Total

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Report: 6112-16472-1-ED-ENGLISH 2

%
1
Economics
4 (10%)
8 (23%)
27 (68%)
39
52%
2
Economics and Auditing

1 (100%)

1
1%
3
Economics and nance

7 (35%)
11 (65%)
18
22%
4
Economics and Marketing

2 (100%)

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Report: 6112-16472-1-ED-ENGLISH 2

2
3%
5
Economics and Politics

1 (100%)

1
1%
6
Economics and Information systems

1 (100%)

1
1%
7
Economics dan Sociology

3 (35%)
9 (25%)
12
16%
8
Economics dan Spiritual

1 (50%)

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1 (50%)
2
3%
9
Economics dan Military

1 (100)
1
1%

Total
4 (5%)
22 (29 %)
51 (66 %)
77
100%

Based on table 5 above, the discussion of tax avoidance is dominated by

articles with the discipline of the source of knowledge from economics in
general. As many as 52% or as many as 39 articles that were successfully
analyzed, are articles with the discipline of economics. The review of these
articles links tax avoidance with macroeconomic conditions. A total of 18
articles or about 22 percent are articles with the discipline of economics and
nance. These articles link tax avoidance with nancial statements or nancial
conditions. (Bandyopadhyay, Chen, Huang, & Jha, 2010), (Richardson, Taylor, &
Lanis, 2015), and others. The third most articles in the scienti c discipline are

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taxation articles relating to the disciplines of economics and sociology,

especially social responsibility. A total of 12 articles or about 16 articles linking
tax avoidance with social responsibility (Laguir et al., 2015), (Lanis &
Richardson, 2015), (Xia, Cao, & Chan, 2017). Other research is research that
links tax avoidance with scienti c disciplines such as politics, spiritual,
20
military, marketing and information systems. However, based on table 5 above,
these studies are still very few. Tax avoidance associated with military
disciplines, for example, only 1 article was collected during the 2005 to 2019
range (Law & Mills, 2017).
The source of economics is also consistent in discussing tax avoidance from
year to year. During the 2005-2010 period, there were 4 articles or 10% of the
total articles during the 2005-2019 period that were successfully analyzed,
during the 2011-2015 period, there were 8 articles or 20% of the total articles
during the 2005-2019 period that were successful analyzed. During the period
2016 to October 2019, there were 27 articles or 52% of the total articles during
the period 2005-2019 that were successfully analyzed. Seeing this percentage,
tax avoidance is more and tends to increase from year to year discussed
through the discipline of economics in general. Tabulation table 5 above also
nds that tax avoidance is the least discussed through economics and politics,
military, spiritual, auditing, and information systems. Thus it can be concluded
that the discussion of tax avoidance is largely discussed through economics in
21 22
general, nance and sociology and only a few are discussed through economics
and politics, military, spiritual, auditing, and information systems.

CONCLUSION
The articles we have collected are articles indexed by Scimago. Based on the
analysis of the mapping of the articles collected, we conclude that research

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related to tax avoidance from year to year continues to increase, topics that
interest researchers mostly consist of capital markets, corporate governance,
social responsibility, and the behavior of the CEO or top management. Only a
23 24
few tax avoidance type of research are found that discuss religious, military,
25
political and even marketing aspects.
Research on tax evasion abroad uses measurement proxies that refer to
(Dyreng et al., 2010) 21 times, (Hanlon & Heitzman, 2010) 17 times, (Chen et al.,
2010) 12 times, (Desai & Dharmapala, 2006) 15 times, (Wilson, 2009), 5 times
and others. Another reference that is used but does not dominate the tax
avoidance article is (Kim et al., 2011), using tax avoidance measurement refers
to the long-term time dimension. It uses the ve-year dimension of the amount
of tax paid and the amount of cash ow from operating activities generated to
measure tax avoidance. On the other hand, the discussion of tax avoidance is
dominated by articles with the discipline of the source of knowledge from
economics in general. As many as 52% or as many as 39 articles that were
successfully analyzed, are articles with the discipline of economics. The review
of these articles links tax avoidance with macroeconomic conditions. A total of
18 articles or about 22 percent are articles with the discipline of economics
and nance. These articles link tax avoidance with nancial statements or
nancial conditions.
This study has limitations. First, researchers exclude articles that do not
explicitly measure tax avoidance through nancial data. Second, the
classi cation of disciplines of knowledge sources and research topics is still
based on the judgment of researchers. This research is expected to have
positive implications for further research, First, emphasizing that tax
avoidance research is still an interesting issue to study. There are still many
topics that are still rarely studied such as religiosity, politics, military, and

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marketing with e-commerce, which can be used for further research under the
context in Indonesia. Second, referring to (Hanlon & Heitzman, 2010) and
(Herawati & Bandi, 2017), that research in the eld of taxation can still be
developed with a variety of theories, not just economics, thus opening up
opportunities for researchers to study tax avoidance through various theories,
for example, marketing theory and others.

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1. the journal, or a journal Determiner Use (a/an/the/this, etc.) Correctness

2. , and Comma Misuse within Clauses Correctness

3. , and Comma Misuse within Clauses Correctness

4. , in general, Comma Misuse within Clauses Correctness

5. 12 proxies can Wordy Sentences Clarity

6. the book-tax, or a book-tax Determiner Use (a/an/the/this, etc.) Correctness

7. Ebscoo → Ebsco Misspelled Words Correctness

8. , and Comma Misuse within Clauses Correctness

9. , and Comma Misuse within Clauses Correctness

10. Paci c Basin → Paci c-Basin Misspelled Words Correctness

11. second-highest-ranking Misspelled Words Correctness

12. Beside → Besides Commonly Confused Words Correctness

13. Beside → Besides Commonly Confused Words Correctness

14. , and Comma Misuse within Clauses Correctness

15. UTB → USB Misspelled Words Correctness

16. operating → operate Incorrect Verb Forms Correctness

17. many proxies can Wordy Sentences Clarity

18. Sherlter → Shelter Misspelled Words Correctness

19. , and Comma Misuse within Clauses Correctness

20. , and Comma Misuse within Clauses Correctness

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21. , and Comma Misuse within Clauses Correctness

22. , and Comma Misuse within Clauses Correctness

23. type → types Incorrect Noun Number Correctness

24. are → is Faulty Subject-Verb Agreement Correctness

25. , and Comma Misuse within Clauses Correctness

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