Organizational Form And Tax Avoidance: A Literature Review
DOI:
https://doi.org/10.47709/jebma.v6i1.8125Keywords:
Tax Avoidance, State-Owned Enterprises (SOEs), Non-State-Owned Enterprises (Non-SOEs), Teori Keagenan, Bentuk OrganisasiAbstract
Latar belakang: Pajak merupakan sumber utama penerimaan negara, namun praktik tax avoidance semakin kompleks seiring dengan globalisasi dan beragamnya struktur kepemilikan perusahaan. Bentuk organisasi, khususnya perbedaan antara State-Owned Enterprises (SOEs) and Non-State-Owned Enterprises (Non-SOEs), diduga memengaruhi perilaku penghindaran pajak melalui perbedaan insentif, mekanisme pengawasan, serta tekanan institusional yang dihadapi masing-masing entitas.
Metode: Penelitian ini menggunakan pendekatan Systematic Literature Review (SLR) berbasis pedoman PRISMA dengan menganalisis 60 artikel terindeks Scopus yang diterbitkan pada periode 2020–2026. Proses seleksi dilakukan secara sistematis melalui tahapan identifikasi, penyaringan, kelayakan, dan inklusi untuk memperoleh literatur yang relevan dengan topik bentuk organisasi dan penghindaran pajak.
Hasil: Hasil kajian menunjukkan bahwa perusahaan Non-SOE cenderung melakukan penghindaran pajak secara lebih agresif dibandingkan SOE. Hal ini dipengaruhi oleh orientasi laba, tekanan persaingan pasar, serta insentif manajerial. Sebaliknya, SOE cenderung lebih berhati-hati dalam praktik perpajakan karena adanya mandat publik, pengawasan pemerintah, dan pertimbangan reputasi. Meskipun demikian, dalam kondisi tertentu seperti tekanan keuangan atau kelemahan tata kelola, SOE juga berpotensi melakukan strategi penghindaran pajak. Selain itu, bentuk organisasi terbukti memoderasi pengaruh tata kelola perusahaan, keterbatasan keuangan, lingkungan regulasi, serta karakteristik eksekutif terhadap keputusan pajak perusahaan.
Kesimpulan: Bentuk organisasi merupakan determinan penting dalam membedakan tingkat agresivitas penghindaran pajak perusahaan. Perbedaan struktur kepemilikan tidak hanya memengaruhi intensitas praktik tax avoidance, tetapi juga membentuk bagaimana faktor-faktor tata kelola, tekanan keuangan, regulasi, dan karakteristik manajemen berperan dalam pengambilan keputusan perpajakan
References
Al-Refiay, H. A. N., Barrak, J. I., Al-Tameemi, A. I. E., & Pazhohi, M. (2025). Tax Risk and Cost of Debt?: The Role of Tax Avoidance — Evidence from the Iraqi Stock Market. Risks, 13(2), 1–24.
Alami, I., & Dixon, A. D. (2022). Expropriation of Capitalist by State Capitalist: Organizational Change and the Centralization of Capital as State Property. Economic Geography, 98(4), 1–24.
Almaharmeh, M. I., Shehadeh, A., Alkayed, H., Aladwan, M., & Iskandrani, M. (2024). Family Ownership , Corporate Governance Quality and Tax Avoidance?: Evidence from an Emerging Market — The Case of Jordan. Journal of Risk and Financial Management, 17(2), 2–17.
Almulhim, A., & Metwally, A. B. M. (2025). The Impact of Tax Avoidance on Earnings Management?: The Moderating Role of Board Governance Characteristics. International Journal of Financial Studies, 13(4), 1–22.
Alshabibi, B., Pria, S., & Hussainey, K. (2022). Nationality Diversity in Corporate Boards and Tax Avoidance?: Evidence from Oman. Administrative Sciences, 12(3), 1–12.
Azenzoul, A., Mahouat, N., Mokhlis, K., & Moussaid, A. (2025). Digital Transformation and Corporate Tax Avoidance?: Evidence from Moroccan Listed Firms. Journal of Risk and Financial Management, 18(10), 1–22.
Bataineh, H. (2025). The Moderating Effect of Female Directors on the Relationship Between Ownership Structure and Tax Avoidance Practices. Journal of Risk and Financial Management, 18(7), 1–23.
Cardinale, R., Landoni, M., & Mi, Z. (2024). Global state-owned enterprises in the 21st century: Rethinking their contribution to structural change, innovation, and public policy. Structural Change and Economic Dynamics, 68, 468–472.
Chen, C., & Li, Y. (2025). The Impact of Institutional Ownership on Corporate Tax Avoidance in China?: An Empirical Test Using Quantile Regression. Discrete Dynamics in Nature and Society, 1–17.
Choi, J., & Park, H. (2022). Tax Avoidance, Tax Risk, and Corporate Governance?: Evidence from Korea. Sustainability, 14(1), 1–16.
Chu, C., & Lv, Y. (2025). Digital Finance , Financing Dilemma and Corporate Tax Avoidance —— Empirical Evidence From A-Share Listed Companies in China. SAGE Open, 15(2), 1–16.
Cui, J., Gao, L., & Wang, Y. (2024). The Impact of Cryptocurrency Exposure on Corporate Tax Avoidance Among US Listed Companies. Journal of Risk and Financial Management, 17(11), 1–18.
Dogbe, C. S. K., Ablornyi, K. K., Pomegbe, W. W. K., & Duah, E. (2024). Inducing employee performance among state-owned enterprises, through employee ethical behaviour and ethical leadership. Social Responsibility Journal, 20(7), 1378–1397.
Duhoon, A., & Singh, M. (2023). Corporate tax avoidance?: a systematic literature review and future research directions. LBS Journal of Management & Research, 21(2), 197–217.
Elamer, A. A., Boulhaga, M., & Ibrahim, B. A. (2024). Corporate tax avoidance and firm value?: The moderating role of environmental, social, and governance ( ESG ) ratings. Bussiness Strategy and the Environment, 33(7), 7446–7461.
Feng, C., Zhu, X., Gu, Y., & Liu, Y. (2022). Does the Carbon Emissions Trading Policy Increase Corporate Tax Avoidance?? Evidence from China. Fronties in Eenergy Research, 9, 1–13.
Fuadah, L. L., Dewi, K., Mukhtaruddin, M., Kalsum, U., & Arisman, A. (2022). The Relationship between Sustainability Reporting, E-Commerce, Firm Performance and Tax Avoidance with Organizational Culture as Moderating Variable in Small and Medium Enterprises in Palembang. Sustainability, 14(7), 1–17.
Gao, P., Liu, Q., & Vochozka, M. (2024). Discover Sustainability The impact of business groups on green innovation?: evidence from Chinese non ? SOE listed companies. Discover Sustainability, 5, 1–23.
Giannopoulos, V., Vlachakou, M., Kariofyllas, S., & Makris, I. (2025). Corporate Governance and Tax Avoidance?: Evidence from Greek Service-Sector Firms. Journal of Risk and Financial Management, 18(10), 1–34.
Huang, K. G., Jing, R., Xia, J., Zhang, C. M., Zhong, W., & Zhu, D. H. (2024). Coevolution of SOEs and the Chinese Economy?: The Roles of SOE Heterogeneity from the Institutional, Strategic, and Organizational Perspectives. Management and Organization Review, 20(5), 704–715.
Itan, I., Ahmad, Z., Setiana, J., & Karjantoro, H. (2024). Corporate governance , tax avoidance and earnings management: family CEO vs non-family CEO managed companies in Indonesia. Cogent Business & Management, 11(1), 1–21.
Kalbuana, N., Taqi, M., Uzliawati, L., & Ramdhani, D. (2023). CEO narcissism, corporate governance, financial distress, and company size on corporate tax. Cogent Business & Management, 10(1), 1–22.
Karavitis, P., Kazakis, P., & Xu, T. (2025). Overconfident CEOs, corporate social responsibility, and tax avoidance?: Evidence from China ?. Journal of International Accounting, Auditing and Taxation, 59, 1–16.
Khan, N., Abraham, O. O., Alex, A., Eluyela, D. F., & Odianonsen, I. F. (2022). Corporate governance, tax avoidance, and corporate social responsibility?: Evidence of emerging market of Nigeria and frontier market of Pakistan. Cogent Economics & Finance, 10(1), 1–22.
Kim, I., Kim, J., & Kang, J. (2020). Company Reputation , Implied Cost of Capital and Tax Avoidance?: Evidence from Korea. Sustainability, 12(23), 1–16.
Kim, J., & Lee, J. (2021). How CEO Political Connections Induce Corporate Social Irresponsibility?: An Empirical Study of Tax Avoidance in South Korea. Sustainability, 13(14), 1–13.
Kong, X., Si, D.-K., Li, H., & Kong, D. (2021). Does access to credit reduce SMEs ’ tax avoidance?? Evidence from a regression discontinuity design. Financial Innovation, 7, 1–23.
Kurniasih, L., Yusri, Y., Kamarudin, F., & Hassan, A. F. S. (2023). The role of country by country reporting on corporate tax avoidance?: Does it effective for the tax haven?? Cogent Business & Management, 10(1), 1–25.
Le, T.-H., Park, D., & Castillejos-Petalcorin, C. (2023). Performance comparison of state-owned enterprises versus private firms in selected emerging Asian countries. Journal of Asian Business and Economic Studies, 30(1), 26–48.
Lee, K., & Yoon, S. (2020). Managerial Ability and Tax Planning?: Trade-O ff between Tax and Nontax Costs. Sustainability, 12(1), 1–13.
Li, X., & Zhou, T. (2024). Bank branching and corporate tax avoidance?: evidence from a quasi-natural experiment of banking deregulation in China. China Journal of Accounting Studies, 12(3), 591–614.
Li, Y., Wang, Y., & Rasiah, R. (2023). Research on the Influence of Tax Incentives and Financing Constraints on NEEQ Enterprises ’ Innovation. Sustainability, 15(3), 1–19.
Lisdiono, P., Said, J., Yusoff, H., & Hermawan, A. A. (2022). Examining Leadership Capabilitie's, Risk Management Practice's, and Organizational Resilience?: The Case of State-Owned Enterprises in Indonesia. Sustainability, 14(10), 1–19.
Lu, F., & Yang, S. (2023). IPO suspension, financing uncertainty and corporate tax avoidance. China Journal of Accounting Research, 16(4), 1–19.
Lu, Y., Liu, R., Cao, Y., & Li, Y. (2023). Tax Burden and Corporate Investment Efficiency. Sustainability, 15(3), 1–16.
Lungu, C., Burca, V., Bunget, O., & Dumitrescu, A.-C. (2023). The Association between Audit Quality and Corporate Tax Avoidance. A Bibliometric Review of Literature and Early Evidence on the European Union, from the Perspective of Tax-Related Key Audit Matters Disclosure. Journal of Risk and Financial Management, 16(8), 1–14.
Mai, B. D., Pham, D. K., Pho, T. Van, Phan, G. Q., & Nguyen, T. T. H. (2025). Exploring Gender and Corporate Governance in an Emerging Market?: Bridging Female Leadership, Earnings Management and Tax Avoidance. Journal of Risk and Financial Management, 18(7), 1–29.
Menicacci, L., & Simoni, L. (2024). Negative media coverage of ESG issues and corporate tax avoidance. Sustainability Accounting, Management and Policy Journa, 15(7), 1–33.
Obiedallah, Y. R., & Mahdy, A. H. A. M. El. (2025). Accounting conservatism and firm value in Egypt?: the mediating role of tax avoidance. Future Business Journal, 11, 1–15.
Pavlou, C., Persakis, A., & Kolias, G. (2025). The Impact of Board Characteristics on Tax Avoidance?: Do Industry Regulations Matter?? Journal of Risk and Financial Management, 18(6), 1–22.
Putri, V. R., Zakaria, N. B., Said, J., Ghapar, F., & Anita, R. (2024). Tax Tightrope?: The Perils of Foreign Ownership , Executive Incentives and Transfer Pricing in Indonesian Banking. Journal of Risk and Financial Management, 17(1), 1–18.
Rixen, T., & Unger, B. (2022). Taxation?: A Regulatory Multilevel Governance Perspective. Regulation & Governance, 16, 621–633.
Saikhu, S., Suhardjanto, D., Probohudono, A. N., & Widarjo, W. (2025). A systematic review of fraud?: an overview of state-owned enterprises. Cogent Business & Management, 12(1), 1–12.
Saptono, P. B., Khozen, I., Mahmud, G., Hodžic, S., Pratiwi, I., Purwanto, D., & Imantoro, L. W. (2024). Flourishing MSMEs?: The Role of Innovation , Creative Compliance , and Tax Incentives. Journal of Risk and Financial Management, 17(12), 1–49.
Seifzadeh, M. (2022). The Effectiveness of Management Ability on Firm Value and Tax Avoidance. Journal of Risk and Financial Management, 15(11), 1–15.
Sharaf, I. H., El-Moslemany, R., Elswah, T., Almutairi, A., & Abdelazim, S. I. (2026). Does Earning Management Matter for the Tax Avoidance and Investment Efficiency Nexus?? Evidence from an Emerging Market. Journal of Risk and Financial Management, 19(1), 1–21.
Sun, H., Yang, M., Li, L., & Liu, C. (2023). Corporate Charitable Donations , Earnings Performance and Tax Avoidance. Sustainability, 15(4), 1–21.
Sun, Y. (2022). Tax Incentives , Tax Enforcement , and Enterprise R & D Investment?: Evidence From Chinese A-Share Listed. Frontiers in Psychology, 13, 1–10.
Sutrisno, P., Utama, S., Hermawan, A. A., & Fatima, E. (2022). Founder and Descendant vs . Professional CEO?: Does CEO Overconfidence Affect Tax Avoidance in the Indonesia Case?? Economies, 10(12), 1–20.
Tang, T. Y. H. (2020). A review of tax avoidance in China. China Journal of Accounting Research, 13(4), 327–338.
Thao, P. K., Phuong, N. N.-D., Phuc, V. T., & Huan, N. H. (2024). Organizational commitment and its impact on employee performance in the water supply industry?: Dataset from Vietnamese state-owned enterprises. Data in Brief, 52, 1–10.
Tran, T. K., Truong, M. T., Bui, K. T., Duong, P. D., Huynh, M. V., & Nguyen, T. T. H. (2023). Firm Risk and Tax Avoidance in Vietnam: Do Good Board Characteristics Interfere Effectively? Risks, 11(2), 1–17.
Wang, C., Richardson, G., & Cao, Y. (2024). Long live the walking dead?? Corporate tax avoidance and zombie firms in China. The British Accounting Review, 56(3), 1–28.
Wenwu, X., Khurram, M. U., Qing, L., & Rafiq, A. (2023). Management Equity Incentives and Corporate Tax Avoidance?: Moderating Role of The Internal Control. Frontiers in Psychology, 14, 1–13.
Xie, K., & Huang, W. (2023). The Impact of Digital Transformation on Corporate Tax Avoidance?: Evidence from China. Discrete Dynamics in Nature and Society, 1, 1–13.
Xu, S., Wang, F., Cullinan, C. P., & Dong, N. (2022). Corporate Tax Avoidance and Corporate Social Responsibility Disclosure Readability?: Evidence from China. Australian Accounting Review, 32(2), 267–289.
Xu, Z., Chen, Z., Deng, L., & Yu, Y. (2022). The Impact of Mandatory Deleveraging on Corporate Tax Avoidance?: Evidence from a Quasi-experiment in China. Australian Accounting Review, 32(3), 352–366.
Zhang, J., Han, S., & Shan, J. (2022). An Empirical Analysis of the Impact of Environmental Protection Tax on Corporate Earnings Management. Mobile Information Systems, 1–12.
Zhang, Y., Yuan, L., Ibrahim, I., & Omar, R. (2025). Sustainability in Question?: Climate Risk , Environment , Social and Governance Performance , and Tax Avoidance. Sustainability, 17(4), 1–21.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Salsabilah Catur Sakinah, Cahyani Putri Ayu, Mukhtaruddin
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
