Eny Suprapti, Made Sudarma, Rosidi, Zaki Baridwan
This paper shows the review of literatures on tax avoidance in the perspective of agency theory. The review encompasses four corporation's characteristics in regards to tax avoidance, including ownership structure, firm size, financial restraint, and corporate governance. This paper also provides the likelihood of further researchers on tax avoidance in the future.
Faculty of Economics and Business, University of Muhammadiyah Malang, Indonesia; Faculty of Economics and Business, University of Brawijaya, Indonesia
