Analisis Pengaruh Tax Planning Terhadap Tax Avoidance Dengan Firm Size Pada Perusahaan Multinasional
DOI:
https://doi.org/10.33751/jmp.v14i1.77Keywords:
Tax Avoidance, Firm Size, Multinational Companies, Agency TheoryAbstract
ANALYSIS OF THE EFFECT OF TAX PLANNING ON TAX AVOIDANCE WITH FIRM SIZE IN MULTINATIONAL COMPANIES
Tax is the main source of government revenue; however, companies often use tax planning strategies to manage their tax obligations legally. This study aims to analyze the relationship between tax planning, tax avoidance, and firm size in multinational companies through a Systematic Literature Review approach. A qualitative descriptive method is employed by reviewing 40 articles from international and national journals published between 2020 and 2026. The findings indicate that tax planning has the potential to encourage tax avoidance practices, particularly in large firms with greater resources and more complex management systems. However, regulatory and public oversight limit overly aggressive strategies. Firm size plays a role as a factor that both strengthens and constrains the relationship between tax planning and tax avoidance. The results of this study provide theoretical and practical implications for companies and tax policy.
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