Faculty of Accountancy
Universiti Teknologi MARA Cawangan Perlis
02600 Arau, Perlis, MALAYSIA.
Faculty of Accountancy
Universiti Teknologi MARA Cawangan Perlis
02600 Arau, Perlis, MALAYSIA.
Faculty of Accountancy
Universiti Teknologi MARA Cawangan Perlis
02600 Arau, Perlis, MALAYSIA.
Abstract
This study aims to identify the key factors that influence corporate tax avoidance actions and relevant theories related to tax avoidance studies among companies in Malaysia. The study employs a scoping review methodology, which is based on the new PRISMA-ScR writing guidelines. The secondary data was sourced from three databases: Scopus, Web of Science, and MyCite. This study is limited to Malaysia and covers a period of 13 years, from 2012 to 2024. After analysis, the data collected about 30 articles that illustrate an overall trend of factors influencing corporate tax avoidance activities in Malaysian companies. This study identified several key factors of tax avoidance with a particular focus on corporate social responsibility, corporate governance, and ownership structure. This study also has the potential to make valuable contributions to both academic and practical domains. The prominent theories identified in relation to tax avoidance include agency theory, legitimacy theory, and stakeholder theory. These theories provide valuable academic insights and offer new ideas for future research.