Analisis Tax Avoidance Terhadap Nilai Perusahaan:Studi Literatur

Idah Paridah, Hijroh Rokhayati

Abstract


Tujuan penelitian ini adalah untuk menganalisis dan mensintesis teori-teori yang menjelaskan pengaruh penghindaran pajak (tax avoidance) terhadap peningkatan nilai perusahaan (firm value) dan memetakan variabel penjelas lain serta hasil temuan penelitian terdahulu. Penelitian ini menggunakan pendekatan kualitatif dengan metode literature review, yaitu pendekatan yang mengkaji dan mensintesis penelitian terdahulu dengan cara melakukan pemilihan literatur yang relevan, melakukan analisis dan pemetaan serta melakukan interpretasi terhadap sintesis literatur. Penelitian ini menelaah sebanyak 39 artikel dalam rentang waktu penerbitan artikel sejak tahun 2020 - Maret 2022 yang bersumber dari database google scholar melalui aplikasi Publish or Perish (PoP). Penelitian ini menyajikan pemetaan landasan teori, variabel penjelas lain dan hasil penelitian dari literatur terdahulu. Teori yang melandasi antara lain agency theory, signaling theory, stakeholder theory, legitimacy theory, trade off theory dan resource based view (RBV) theory. Pemetaan variabel penjelas lain yang mempengaruhi nilai perusahaan terdiri dari leverage, gender diversity, earning management, transparansi, struktur modal perusahaan dan profitabilitas. Sintesis hasil penelitian menunjukkan tiga jenis hasil penelitian yaitu pertama adalah penelitian yang menjelaskan bahwa tax avoidance memiliki pengaruh positif terhadap peningkatan nilai perusahaan, kedua adalah kelompok penelitian yang menjelaskan bahwa tax avoidance memiliki pengaruh negatif signifikan terhadap peningkatan nilai perusahaan dan ketiga adalah kelompok penelitian yang menjelaskan bahwa tax avoidance tidak memiliki pengaruh terhadap peningkatan nilai perusahaan. Kontribusi penelitian ini menyajikan kerangka konseptual yang memberikan arah bagi penelitian selanjutnya.

 

Kata Kunci: firm value, tax avoidance, literature review.


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References


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