Research of Tax Avoidance in Indonesia: A Bibliographic Study

Abstract

Aims: This study aims to provide an overview of the development of tax avoidance research in Indonesia from 12 accredited national journals ranked 1 & 2. Study Design: The methods used in this research are the charting the field and analyzing the community methods. Place and Duration of Study: The sample of this study includes 27 articles that discuss tax avoidance in Indonesia with an observation period of 2012 to 2018. Methodology: This study selects several research results regarding of tax avoidance research in Indonesia from 12 accredited national journals then grouped them based on the topic and research method. Results: The mapping results show that the most tax avoidance research publications are in the Accounting Journal (22%). The topic of antecedents of tax avoidance research is antecedent and there are 28 antecedent variables from 23 articles. The most studied antecedent variable is corporate governance. Consequence topics are 4 articles with 5 variables. The research sample that dominates is manufacturing companies (41%) and 63% of articles use a sample size of more than 100. The most widely used tax avoidance proxies are Effective Tax Rate (ETR), Current ETR, and Cash ETR. The citation rate of tax avoidance research reached 163 in the observation period and 67% of articles had received citations. The topics most cited are the antecedents of corporate governance, firm size, liquidity, leverage, and earnings management. Conclusion: Based on the research topic, Citation analysis shows the number of research citations on tax avoidance for the last 7 years is 163 out of 27 articles. 67% of tax evasion articles have received citations and 33% of tax evasion articles have not received citations. The citations most related to antecedent variables include corporate governance, firm size, liquidity, leverage, and earnings management. This research has limitations. This tax avoidance research mapping is only based on research samples using empirical quantitative methods. Other surveys, qualitative, and literature reviews, have not been widely used in nationally accredited journals. However, there are 4 articles not with an empirical quantitative approach. This provides a great opportunity to develop tax avoidance research in Indonesia.