Published: 2024-06-25
Tax Fraud in International Trade: Analysis of Driving Factors and Economic Implications
DOI: 10.35870/ljit.v2i2.2728
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Abstract
This research aims to find out what are the driving factors and economic implications of tax fraud in international trade. The research method used in this research is the meta-analysis method. This research uses data from articles available in full text form. Data sources were searched and taken from Researchgate, Sciencedirect, Emerald, and Taylor And Francis. The subject of this research is tax fraud in international trade while the object is an article. Of the 5 articles that have been studied by researchers, they discuss the driving factors and economic implications of tax fraud in international trade. Then the article is reviewed using analytical techniques, looking for driving factors and economic implications among several literatures and drawing conclusions. The results of the analysis from these 5 journals show that there are several driving factors and economic implications in the occurrence of tax fraud in international trade. Driving factors and economic implications include the role of tax havens, invoice and VAT errors, ghost companies, changes in company structure, tax avoidance and tax rates. These five factors state that they influence the occurrence of tax fraud in international trade activities.
Keywords
Tax Fraud ; International Trade ; Driving Factors ; Economic Implications
Article Information
This article has been peer-reviewed and published in the LANCAH: Jurnal Inovasi dan Tren. The content is available under the terms of the Creative Commons Attribution 4.0 International License.
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Issue: Vol. 2 No. 2 (2024)
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Section: Articles
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Published: %750 %e, %2024
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License: CC BY 4.0
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Copyright: © 2024 Authors
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DOI: 10.35870/ljit.v2i2.2728
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Yehezkiel Benaya Nanlohy
Faculty of Economics and Business, University of 17 August 1945 Surabaya
Muhammad Nur Rohmansyah
Faculty of Economics and Business, University of 17 August 1945 Surabaya
Hwihanus
Faculty of Economics and Business, University of 17 August 1945 Surabaya
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