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Tax Avoidance: Literatur Review Dengan Menggunakan Chat Gpt

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  • Yusuf, Alvin Saputra

Abstract

Tax Avoidance merupakan praktik legal untuk meminimalkan pajak dengan memanfaatkan hukum dan insentif pajak. Tax Avoidance berbeda dengan penggelapan pajak, yang ilegal. Wajib pajak dapat mencapai penghindaran pajak melalui metode seperti potongan pajak, kredit pajak, dan menggunakan struktur legal seperti trust dan kemitraan. Dalam review artikel ini mencatat bahwa penghindaran pajak telah menjadi kontroversial dalam beberapa tahun terakhir, dengan beberapa berpendapat bahwa itu tidak etis dan memindahkan beban pajak ke wajib pajak yang tidak dapat melakukan perencanaan pajak. Penulis menggunakan teknologi AI yang disebut Chat GPT dari OpenAI untuk meninjau berbagai artikel terkait pajak dan memberikan hasil yang dapat diandalkan dan relevan. Penulis juga mengakui keterbatasan AI dan memeriksa kembali hasilnya. Pada bagian akhir artikel, diakhiri dengan ringkasan temuan penelitian terkait pajak di Indonesia, termasuk perencanaan pajak yang efektif dan risiko kejatuhan saham.

Suggested Citation

  • Yusuf, Alvin Saputra, 2023. "Tax Avoidance: Literatur Review Dengan Menggunakan Chat Gpt," OSF Preprints xm7s9, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:xm7s9
    DOI: 10.31219/osf.io/xm7s9
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