IDENTIFIKASI FAKTOR UTAMA PENGHINDARAN PAJAK DI NEGARA-NEGARA BERKEMBANG: SEBUAH TINJAUAN LITERATUR
DOI:
https://doi.org/10.61261/muctj.v1i1.22Keywords:
Negara Berkembang, Penghindaran Pajak, Moral Pajak, Pengetahuan PajakAbstract
Penghindaran pajak merupakan masalah penting bagi hampir semua negara di dunia baik di negara maju maupun negara berkembang. Namun identifikasi faktor utama yang menentukan penghindaran pajak di negara-negara berkembang belum cukup jelas dalam literatur secara umum. Untuk mengetahui hal tersebut, maka peneliti melakukan tinjauan literatur dengan membatasi objek penelitian yaitu hasil studi yang langsung merujuk ke satu negara berkembang dan diterbitkan setelah tahun 2015 untuk mendapatkan kebaruan penelitian. Hasilnya, ditemukan 7 (tujuh) hasil studi yang akhirnya dijadikan objek pada penelitian ini. Dengan strategi tersebut, peneliti berkontribusi pada literatur dengan memberikan bukti kuat yang menunjukkan bahwa moral pajak (tax morale) menjadi faktor utama dari aktivitas penghindaran pajak di negara berkembang yang diwakili oleh 5 (lima) sampel negara berkembang. Peneliti juga menemukan bahwa faktor lain di urutan kedua pemicu penghindaran pajak adalah pengetahuan perpajakan (tax knowledge) yang diwakili oleh 2 (dua) sampel negara berkembang. Temuan ini memiliki implikasi kebijakan yang penting. Beberapa tahun terakhir, sejumlah besar literatur telah mempelajari penghindaran pajak, tetapi sebagian besar peneliti hanya menyelidiki masalah dari bidang ekonomi. Oleh karena itu, selain untuk berfokus pada determinan ekonomi tradisional penghindaran pajak, peneliti harus aktif mengeksplorasi faktor-faktor non-ekonomi. Hasil penelitian ini menempatkan faktor non-ekonomi sebagai faktor utama aktivitas penghindaran pajak di negara berkembang.
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