Kesehatan Keuangan dan Perilaku Penghindaran Pajak: Tinjauan Pustaka Sistematis atas Profitabilitas, Likuiditas, dan Kesulitan Keuangan
DOI:
https://doi.org/10.54543/syntaximperatif.v7i4.1229Keywords:
Profitabilitas, Likuiditas, Kesulitan Keuangan, Penghindaran Pajak, Tinjauan Pustaka SistematisAbstract
Perbedaan kepentingan antara otoritas perpajakan dan perusahaan mendorong timbulnya tindakan efisiensi beban pajak melalui penghindaran pajak (tax avoidance). Keputusan perpajakan entitas sangat dipengaruhi oleh indikator kesehatan keuangan yang meliputi profitabilitas, likuiditas, dan financial distress, namun temuan empiris terdahulu masih menunjukkan inkonsistensi (inconsistency gap). Penelitian ini bertujuan untuk memetakan, menganalisis, dan menyintesis secara sistematis bukti-bukti empiris mengenai pengaruh profitabilitas, likuiditas, dan financial distress terhadap tax avoidance. Penelitian ini menggunakan metode Systematic Literature Review (SLR) berbasis pedoman PRISMA 2020 dengan empat tahapan (identification, screening, eligibility, included). Pencarian literatur dilakukan secara sistematis pada pangkalan data Scopus, SINTA, dan Google Scholar menggunakan kombinasi operator Boolean. Sampel penelitian mencakup 30 artikel jurnal empiris kuantitatif terakreditasi SINTA dan terindeks Scopus rentang 2021–2026 yang telah lolos evaluasi kualitas (quality assessment). Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif signifikan terhadap tax avoidance (60% artikel), yang mengindikasikan bahwa peningkatan laba memicu perencanaan pajak yang lebih agresif. Likuiditas menunjukkan sebaran temuan dengan pola dominan berpengaruh positif (40%), di mana ketersediaan kas memfasilitasi pendanaan strategi perpajakan. Sementara itu, financial distress dominan tidak berpengaruh signifikan terhadap tax avoidance (40%), karena perusahaan dalam krisis keuangan lebih memfokuskan sumber daya pada efisiensi operasional inti ketimbang skema perpajakan yang berisiko. Temuan ini penting sebagai rujukan teoretis dalam merespons research gap perpajakan serta memberikan masukan praktis bagi otoritas pajak dalam pemetaan profil risiko wajib pajak.
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