The implementation of Withholding Tax (WHT) in Indonesia confronts multifaceted challenges encompassing both internal taxpayer factors—including staff understanding, motivation, and capacity—and external factors such as transaction complexity, administrative procedures, and limited system digitalization. Risks of incorrect withholding, tax avoidance, and sectoral compliance variations underscore the necessity for integrated strategic interventions. This study aims to analyze WHT challenges, identify opportunities, and examine strategies based on Tax Compliance Theory, considering taxpayers' attitude, subjective norms, and perceived behavioral control. The research employs a systematic literature review methodology, analyzing 50 peer-reviewed journals (Q1-Q3 international and S2-S3 national publications) published within the last decade. Literature selection followed rigorous inclusion criteria: studies specifically addressing WHT implementation, containing challenge and opportunity analyses, and demonstrating methodological rigor. The analytical framework utilized thematic synthesis to identify patterns across internal and external compliance factors, subsequently evaluated through the Tax Compliance Theory lens. Findings indicate that effective strategies include system digitalization, staff training, taxpayer education, incentive-penalty mechanisms, regulatory harmonization, and real-time monitoring and auditing. Notably, this study contributes novel insights by synthesizing WHT compliance challenges within the globalization context, particularly addressing cross-border digital transactions and fintech sector implications previously underexplored in Indonesian taxation literature. The integrated strategic framework proposed bridges theoretical understanding with practical implementation, offering evidence-based policy recommendations. Implementing these integrated strategies is expected to enhance voluntary compliance, minimize withholding errors, and strengthen WHT effectiveness across all sectors, including MSMEs and fintech.

ABSTRACT This study aimed to explore the relationship between gender diversity on corporate boards and tax avoidance in the context of economic policy uncertainty. For this purpose, financial statements, and governance information from publicly traded companies in 21 countries over the period from 2010 to 2022 were utilized. Linear and nonlinear regression models were employed for analysis, considering four variables of tax evasion and the economic policy uncertainty index. Gender diversity on boards was measured by the percentage of women on the boards of directors. The results showed that an increase in female representation on boards of directors helps reduce corporate tax aggressiveness, regardless of economic policy uncertainty. Additionally, a higher number of women on boards of directors suggests that companies have a greater commitment to their fiscal obligations to the public sector. It was also evident that in periods of greater economic policy uncertainty, corporate tax aggressiveness increases.

Tax avoidance is a company's effort to reduce the tax burden that must be paid legally, without violating applicable tax regulations. This strategy is carried out by utilising certain loopholes or provisions in the tax system, so that the amount of tax payable can be reduced and the company's net profit can be optimised to support its business continuity. This study aims to evaluate and examine the effect of capital intensity and profitability on tax avoidance practices, with the presence of independent commissioners as a variable that moderates the relationship. The research focuses on manufacturing companies engaged in the consumer non-cyclicals sector and listed on the Indonesia Stock Exchange (IDX), specifically in the cosmetics and household goods sub-sector and the food and beverage sub-sector, during the period 2021 to 2024. From a total of 111 companies in the sector, the sample determination was carried out through a purposive sampling method, which resulted in 17 companies that met the criteria. With a time span of 4 years, the total observation data used in the analysis is 68. The analysis research shows that capital intensity and firm size have a positive but insignificant effect on tax avoidance. In contrast, profitability has a significant negative effect on tax avoidance. Meanwhile, independent commissioners are unable to moderate the relationship between profitability and tax avoidance significantly. The leverage variable was found to have no effect on tax avoidance.

Tax avoidance is an effort to reduce tax burdens in order to maximize profits in accordance with tax regulations. The purpose of this study is to confirm and collect empirical data on the impact of executive characteristics and thin capitalization on tax avoidance in the transportation sector listed on the IDX between 2020 and 2024. This study uses quantitative data. Through purposive sampling, a total of 275 samples were obtained from 55 transportation sector companies listed on the IDX between 2020 and 2024. This study uses secondary data as its data type. Using multiple linear regression analysis, the research findings show that thin capitalization, company size, and profitability have a significant positive effect on tax avoidance in transportation sector companies listed on the IDX for the years 2020-2024. Meanwhile, executive characteristics and sales growth do not significantly influence tax avoidance in transportation sector companies listed on the IDX for the years 2020-2024.

The study aims to investigate the impact of tax avoidance (TA) on earnings management practices (EM). The current research also investigates the moderating role of board governance characteristics on this relationship in the Egyptian context. The sample incorporates all the non-financial companies included in the Egyptian Stock Exchange between 2017 and 2021. The final sample comprises 120 enterprises from 12 industries, with 600 observations. Statistical analysis employs fixed effects regression, pooled OLS, and GMM estimations to test the proposed hypotheses. We found a significant positive impact of TA on the level of EM. Further, board gender diversity (BGD) and board independence (BIND) were found to have a negative moderating impact as they alleviate the effect of TA on the level of EM. Finally, CEO duality (CEOD) was found to have no moderating impact. To the authors’ knowledge, this is the first study examining how board governance characteristics moderate and influence the level of EM in emerging markets. This adds new insights to the TA and EM literature, as previous research mainly focused on the direct effects of BGD, BIND, and CEOD on EM levels. The current study provides fresh evidence from an emerging market context.

ABSTRACT We examine factors that potentially moderate the impact of corporate tax avoidance on individuals’ perceptions of a firm's overall corporate social responsibility (CSR) and, in turn, on potential consequences of CSR perceptions. We find that a firm’s nontax CSR activities and its stakeholders' financial sophistication, but not the aggressiveness of the tax avoidance strategy itself, moderate the impact of avoidance on overall CSR perceptions. Further, although these CSR perceptions have no impact on assessments of firm value, they do mediate the impact of avoidance on stakeholders’ willingness to invest in and patronize the firm. Finally, we find that reactions to avoidance differ across countries with varying views regarding the broader roles and responsibilities of corporations. The study corroborates and extends prior research examining the reputational costs of avoidance, providing insight for firms considering the nature and extent of their avoidance activities as well as for regulators considering related disclosures. JEL Classifications: D91; H26; K34; M49.

Tax avoidance and evasion under economic political uncertainty: The moderating roles of tax morale and religiosity

Overconfident CEOs, corporate social responsibility, and tax avoidance: Evidence from China

Parent firm dividends, financial pressure transmission and tax avoidance among subsidiaries: Evidence from China

Mandatory Industry Disclosure and Corporate Tax Avoidance: Evidence from Chinese Listed Firms

Corporate tax avoidance, financing constraints, and pollution emissions: A moral consistency theory perspective

Does digital development inhibit corporate tax avoidance? Evidence from the national big data comprehensive pilot zone policy in China

The effect of invisible power: board informal hierarchy and corporate tax avoidance

Abstract We investigate the effect of changes in personal income tax (PIT) rates on the hours worked by entrepreneurs. Using rotating panel data from the U.S. March Current Population Survey spanning 2003–2019, we estimate instrumental variable regressions in first differences to exploit tax code changes for identification. We distinguish between self-employed owners of incorporated and unincorporated businesses. The findings reveal that higher PIT rates increase the hours worked among incorporated entrepreneurs, potentially due to tax avoidance strategies. We do not find a significant response to PIT rates among unincorporated entrepreneurs.

This study aims to determine whether there is an influence of Dividend Policy, Tax Avoidance, and Environmental Performance on Company Value in the basic materials sector listed on the Indonesia Stock Exchange in 2019-2023. In this study, Dividend Policy is measured using the Dividend Payout Ratio by calculating the Retention Ratio first, Tax Avoidance using the Book Tax Difference, Environmental Performance using the Company Performance Rating Program in Environmental Management, and Company Value using Tobin`s Q. This type of research uses quantitative research with secondary data and data sources from the Indonesia Stock Exchange and the websites of basic materials companies listed during the 2019-2023 period. The population of this study is 102 companies and the sample is 8 companies through purposive sampling. The data analysis method used in this study is descriptive statistics, panel data regression analysis, classical assumption testing and hypothesis testing. Data testing in this study uses the Eviews 12 application. The results of this study indicate that Dividend Policy, Tax Avoidance, and Environmental Performance simultaneously affect Company Value, Dividend Policy does not affect Company Value, Tax Avoidance does not affect Company Value and Environmental Performance does not affect Company Value.

This study investigates the impact of capital intensity on tax avoidance in 20 companies listed in the IDX BUMN20 index on the Indonesia Stock Exchange in 2023. Using simple linear regression, the results show a significant effect capital intensity on tax avoidance. This suggests that companies with higher capital intensity are more likely to engage in tax avoidance strategies, such as asset depreciation and tax incentives. Furthermore, 74% of the variation in tax avoidance is explained by capital intensity. These findings highlight the importance of fixed asset investment on corporate tax behavior and the need for regular evaluations of tax policies.

This study aims to analyze the effect of thin capitalization on tax avoidance and examine the moderating role of earnings management in state owned enterprises listed on the Indonesia Stock Exchange during 2021 to 2024. The research employs a quantitative associative approach using purposive sampling based on the availability of complete financial statements. Thin capitalization is measured using the Debt to Equity Ratio, tax avoidance is measured using the Effective Tax Rate, and earnings management is captured through discretionary accruals using the Modified Jones Model. Data were analyzed using Moderated Regression Analysis (MRA) after passing classical assumption tests to ensure model validity. The results indicate that thin capitalization has no significant effect on tax avoidance, while earnings management has a significant influence on tax avoidance. Moreover, earnings management moderates the relationship between thin capitalization and tax avoidance by strengthening their interaction when managers engage in accrual-based manipulation. These findings highlight that tax avoidance in state owned enterprises is driven more by accounting discretion than by capital structure decisions, emphasizing the need for stronger oversight of financial reporting quality to reduce the risk of tax avoidance.

This study examines citizenship by investment (CBI) and residency by investment (RBI) programs as a tool for attracting capital and a risk factor for tax deoffshorization and national economic development. The objectives of the study are to analyze the impact of CBI and RBI programs on the transparency of financial flows within the framework of the international automatic exchange of information under the CRS standard and their socioeconomic consequences, including the risks of tax evasion and increased social inequality; and to develop recommendations for countering these phenomena. The study examines the characteristics of the programs, high-risk taxpayer schemes for minimizing tax liabilities by minimizing their presence in the jurisdiction, and recommendations from the Organisation for Economic Co-operation and Development (OECD) and the Financial Action Task Force (FATF) on their prevention. It concludes that the economic benefits to the state, such as GDP and employment growth, contrast with the corruption risks and economic vulnerability associated with the use of these programs for tax avoidance. Measures to strengthen due diligence procedures and a proprietary algorithm for their implementation are proposed, as well as the inclusion of CBI/RBI personal data of individuals in CRS reporting for international automatic information exchange. The introduction of quotas for the number of applicants to participate in the program and the requirement for mandatory physical presence in the country for at least 183 days are justified. An algorithm for interdepartmental information exchange for tax residency control in Russia has been developed.

Background of study: Corporate tax disclosure is an essential element of transparent and sustainable governance, especially in emerging markets where concerns about tax avoidance remain prominent. CSR board committees are expected to play a role in strengthening responsible corporate behavior, including tax-related transparency. Aims and scope of paper: This paper aims to investigate the extent to which CSR board committee characteristics committee existence, member educational background, and member professional experience affect corporate tax disclosure. The scope of the study focuses on technology firms listed on the Indonesia Stock Exchange (IDX), a rapidly expanding sector facing growing expectations for responsible governance and accountability. Methods: The study employs a quantitative research design using secondary data obtained from annual reports and sustainability reports. A purposive sampling approach yielded 40 technology firms. Corporate tax disclosure was measured through a structured disclosure index, while CSR committee characteristics were operationalized using categorical and numerical indicators. Multiple regression analysis was conducted to test the proposed hypothese. Result: : The results show that the existence of a CSR committee, along with the educational level and experience of its members, has a positive and significant effect on corporate tax disclosure. These findings highlight the importance of CSR governance structures in promoting transparent tax practices. Conclusion: The study concludes that enhancing CSR committee competencies can strengthen tax disclosure quality. Firms and regulators should consider reinforcing CSR governance standards to support ethical and sustainable corporate behavior.

This study investigates the effect of the Anti-Tax Avoidance Directive on profit shifting by pharmaceutical multinational corporations in France. It analyses how the directive influenced transfer pricing rules, reported profits, and corporate tax revenues. The research combines a legal review of France's implementation with econometric tests of subsidiary revenue data. Additionally, machine learning methods, including clustering and classification models, are employed to identify unusual reporting patterns associated with tax havens. By bringing together law, economics, and computer science, the study highlights both the achievements and the remaining weaknesses of the directive in reducing multinational tax avoidance.