Keterkaitan antara Kualitas Audit, Penghindaran Pajak, dan Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di BEI: Tinjauan Literatur Sistematis

Savira Jasmine Bashori; Rahma Kurnia Sari; Annathasia P. Erasashanti

doi:10.61132/rimba.v4i3.2825

Authors

Savira Jasmine Bashori Institut Keuangan-Perbankan Dan Informatika Asia Perbanas
Rahma Kurnia Sari Institut Keuangan-Perbankan Dan Informatika Asia Perbanas
Annathasia P. Erasashanti Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

DOI:

https://doi.org/10.61132/rimba.v4i3.2825

Keywords:

Audit Quality, Financial Performance, Manufacturing Companies, Systematic Literature Review, Tax Avoidance.

Abstract

Audit quality and tax avoidance are two interrelated governance issues believed to affect corporate financial performance, particularly in the manufacturing sector listed on the Indonesia Stock Exchange (IDX). This study aims to map and synthesize prior empirical findings on the relationship between these three constructs through a Systematic Literature Review (SLR) approach following the PRISMA protocol. The databases used include Google Scholar, Garuda, and SINTA-indexed journals, using the keywords audit quality, tax avoidance, and financial performance, published between 2015 and 2025. The synthesis results indicate that audit quality is consistently negatively associated with the level of tax avoidance, tax avoidance shows an inconsistent relationship with financial performance, and audit quality tends to be positively associated with financial performance, both directly through financial reporting credibility and indirectly through its role in reducing information asymmetry. This study also identifies frequently used moderating and mediating variables, such as earnings management, capital intensity, and ownership structure, and proposes a future research agenda that integrates the three constructs simultaneously within a single model.

Abstrak. Kualitas audit dan penghindaran pajak merupakan dua isu tata kelola yang saling berkaitan dan diyakini memengaruhi kinerja keuangan perusahaan, khususnya pada sektor manufaktur yang tercatat di Bursa Efek Indonesia (BEI). Meskipun studi empiris mengenai ketiga variabel ini cukup banyak dilakukan secara terpisah, sintesis literatur yang menghubungkan kualitas audit, penghindaran pajak, dan kinerja keuangan secara simultan masih terbatas. Penelitian ini bertujuan untuk memetakan dan mensintesis temuan-temuan empiris terdahulu mengenai keterkaitan ketiga variabel tersebut melalui pendekatan Systematic Literature Review (SLR) mengikuti protokol PRISMA. Basis data yang digunakan meliputi Google Scholar, Garuda, dan jurnal terindeks SINTA, dengan kata kunci kualitas audit, penghindaran pajak, dan kinerja keuangan pada rentang publikasi 2015-2025. Setelah melalui tahap identifikasi, penyaringan, dan penilaian kelayakan, sebanyak 24 artikel memenuhi kriteria inklusi untuk dianalisis. Hasil sintesis menunjukkan bahwa kualitas audit secara konsisten berhubungan negatif dengan tingkat penghindaran pajak, penghindaran pajak menunjukkan hubungan yang tidak konsisten terhadap kinerja keuangan, dan kualitas audit cenderung berhubungan positif dengan kinerja keuangan, baik secara langsung melalui kredibilitas pelaporan keuangan maupun melalui perannya dalam mengurangi asimetri informasi. Penelitian ini juga mengidentifikasi variabel pemoderasi dan pemediasi yang sering digunakan, seperti manajemen laba, intensitas modal, dan struktur kepemilikan, serta mengusulkan agenda penelitian mendatang yang mengintegrasikan ketiga variabel tersebut secara simultan dalam satu model.

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