KaydedilenlerDerginizi ekleyin

Dergiler / Muhasebe ve Vergi Uygulamaları Dergisi / 2026 / Cilt: 18 Sayı: 1

Kurumsal Vergiden Kaçınma Davranışlarının Muhasebe Meslek Mensupları Perspektifinde Değerlendirilmesi: Bursa İlinde Bir Uygulama

Evaluation of Corporate Tax Avoidance Behaviours from the Perspective of Professional Accountants: An Implementation in Bursa Province

Elif Yücel(BURSA ULUDAĞ ÜNİVERSİTESİ)0000-0002-2708-6778
Sayfa
59–81
Yayın Tarihi
2025-02-28
🏛️Bu makalenin bibliyografik verileri ve tam metin bağlantısı DergiPark üzerinden sağlanmıştır.
DergiPark Kaydı ↗
✨

Yapay Zeka Hızlı Bakış & Çıkarımlar

AI Insight
⚡ TL;DR(1 Cümlede Hızlı Çıkarım)

Bu doğrultuda veriler anket yöntemi ile Bursa’da faaliyet gösteren Serbest Muhasebeci Mali Müşavirlerden (SMMM) elde edilmiş olup bulgular SPSS programıyla analiz edilmiştir.

📌 3 Maddede Bu Makale

🎯
Amaç & Hipotez:Sürdürülebilir kalkınma amaçları kapsamında vergi kayıplarını en aza indirgeyebilmek ve etkili vergi politikaları geliştirebilmek için mükelleflerin vergiden kaçınma davranışlarını anlamak kritik bir önem taşımaktadır.
📊
Temel Bulgular & Veri:Bu önem doğrultusunda hazırlanan bu çalışma da mükelleflerin vergiden kaçınma nedenlerini araştırarak vergi ödeme tutumlarının kurumsal vergiden kaçınma davranışları üzerindeki etkisini belirlemeyi amaçlamaktadır.
💡
Sonuç & Katkı:Bu doğrultuda veriler anket yöntemi ile Bursa’da faaliyet gösteren Serbest Muhasebeci Mali Müşavirlerden (SMMM) elde edilmiş olup bulgular SPSS programıyla analiz edilmiştir.
🔬Tür:Uygulamalı Anket & Alan Araştırması
📍Kapsam:Genişletilmiş Akademik Örneklem
⚙️Değişkenler:Vergiden Kaçınma · Kurumsal Vergiden Kaçınma · Vergi Şeffaflığı

Özet

Sürdürülebilir kalkınma amaçları kapsamında vergi kayıplarını en aza indirgeyebilmek ve etkili vergi politikaları geliştirebilmek için mükelleflerin vergiden kaçınma davranışlarını anlamak kritik bir önem taşımaktadır. Bu önem doğrultusunda hazırlanan bu çalışma da mükelleflerin vergiden kaçınma nedenlerini araştırarak vergi ödeme tutumlarının kurumsal vergiden kaçınma davranışları üzerindeki etkisini belirlemeyi amaçlamaktadır. Bu doğrultuda veriler anket yöntemi ile Bursa’da faaliyet gösteren Serbest Muhasebeci Mali Müşavirlerden (SMMM) elde edilmiş olup bulgular SPSS programıyla analiz edilmiştir. Yapılan regresyon analizi sonuçlarına göre mükelleflerin vergi ödeme tutumlarının kurumsal vergiden kaçınma davranışları üzerinde anlamlı ve pozitif bir etkisi olduğu belirlenmiştir. Mükelleflerin vergiden kaçınma davranışlarına ilişkin yapılan faktör analizi sonucuna göre mükelleflerde vergi ödememe isteği oluşumunun arkasındaki en temel neden ise, uygulanan vergi politikalarıdır. Bu politikalara paralel mükelleflerin vergi adaleti algısında da düşüş görülmektedir. Ayrıca, araştırmada mükellefleri daha çok aile işletmesi olan SMMM’ler, mükellefleri daha çok kurumsal işletme olan SMMM’lere kıyasla mükelleflerinin daha yüksek vergiden kaçınma eğilimi gösterdiğini belirtmişlerdir. Sonuçlar, vergi şeffaflığının artırılmasının ve vergi bilincinin yükseltilmesinin, mükelleflerin vergiden kaçınma davranışlarını azaltmada etkili olabileceğini göstermektedir.

Abstract

In the context of the Sustainable Development Goals, understanding taxpayers' tax avoidance behaviour is crucial for minimising tax losses and developing effective tax policies. In line with this importance, this study aims to investigate taxpayers' reasons for tax avoidance and the impact of their attitudes towards paying taxes on corporate tax avoidance behaviour. The data were collected through surveys of Certified Public Accountants (CPAs) operating in Bursa, and the results were analysed using the SPSS program. According to the results of the regression analysis, it was found that taxpayers' attitudes towards paying taxes have a significant and positive effect on corporate tax avoidance behaviour. The factor analysis of taxpayers' tax avoidance behaviour revealed that the main reason for the desire not to pay taxes is the tax policy implemented. In parallel with these policies, a decline in taxpayers' perceptions of tax justice was also observed. In addition, the study found that CPAs with more family business clients reported that their clients were more likely to engage in tax avoidance than CPAs with more corporate clients. The results suggest that increasing tax transparency and raising tax awareness could be effective in reducing taxpayers' tax avoidance behaviour.

🔖

Bu Makaleye Atıf Yap

Yücel, E. (2025). Kurumsal Vergiden Kaçınma Davranışlarının Muhasebe Meslek Mensupları Perspektifinde Değerlendirilmesi: Bursa İlinde Bir Uygulama. Muhasebe ve Vergi Uygulamaları Dergisi, Cilt: 18 Sayı: 1, 59–81. https://doi.org/10.29067/muvu.1536892

📄 Tam Metin PDF Okuyucu

📄

PDF görüntüleyici hazırlanıyor...

Kaynakça (97)

  1. Abadi, M. ve Fadli, R. (2022). Determinants of corporate tax avoidance: Evidence from emerging markets, International Journal of Financial Studies, 11(2), 345-362. https://doi.org/10.3390/ijfs11020345.
  2. Akçay, A. Ö. (2020). Vergiden Kaçınma Ve Firma Performansı: Borsa İstanbul Üzerine Bir İnceleme, Finans Politik & Ekonomik Yorumlar, 54(654), 159-173, https://ekonomikyorumlar.com.tr/ files/articles/1611152013.pdf
  3. Alaire, B. (2023). AI and the Future of Tax Avoidance, Tax Notes Federal, 181 (10), 1809-1815, SSRN: https://ssrn.com/abstract=4667814
  4. Alkurdi, A. ve Mardini, G.H. (2020), The impact of ownership structure and the board of directors’ composition on tax avoidance strategies: empirical evidence from Jordan, Journal of Financial Reporting and Accounting, 18(4), 795-812. https://doi.org/10.1108/JFRA-01-2020-0001
  5. Alsaadi, A. (2020). Financial-tax reporting conformity, tax avoidance, and corporate social responsibility. Journal of Financial Reporting and Accounting, 18(3), 639-659. https://doi.org/10.1108/JFRA-10-2019-0133.
  6. Anesa, M., Gillespie, N., Spee, A.P. ve Sadiq, K. (2019). The legitimation of corporate tax minimization, Accounting, Organizations and Society, 75, 17–39. https://doi.org/10.1016/j.aos.2018.10.004
  7. Anggreini, G. M. ve Kusuma, H. (2024). The influence of ownership structure and political connections on tax avoidance in Indonesia. International Journal of Research in Business and Social Science, 13(4), 324-334. https://doi.org/10.20525/ijrbs.v13i4.3392
  8. Ajzen, I. ve Fishbein, M. (1977). Attitude - Behavior Relations: A Theoretical Analysis and Review of Empirical Research. Psychological Bulletin, 84(5), 888–918. https://doi.org/10.1037/0033-2909.84.5.888.
  9. Auger, G.A. (2014). Trust me, trust me not: an experimental analysis of the effect of transparency on organisations, Journal of Public Relations Research, 26(4), 325–343, ttps://doi.org/10.1080/1062726X.2014.908722.
  10. Başel, E. (2021). Egemenliğin Mali Yönü Olarak Farklı Açılardan Vergilendirme Yetkisi, Ankara Barosu Dergisi, 79 (2), 43-80, DOI 10.30915/abd.978692.
  11. Bellikli, U. (2024). Kurumsal Sahiplik, Tahakkuklar ve Muhasebe Zararları Tazmininin Vergiden Kaçınma Üzerindeki Etkisi, İşletme Araştırmaları Dergisi, 16 (1), 501-511, https://doi.org/10.20491/isarder.2024.1806
  12. Bentler, P. M. (1990). Comparative Fit Indices in Structural Models, Psychological Bulletin, 107, 238-246, https://doi.org/10.1037/0033-2909.107.2.238.
  13. Bird, A. ve Karolyi, S. A. (2017). Governance and taxes: Evidence from regression discontinuity, The Accounting Review, 92(1), 29–50. doi: 10.2308/accr-51520.
  14. Blank, J. (2017). The Timing of Tax Transparency, Southern California Law Review, 90, 449-528, https://southerncalifornialawreview.com › 2018/02
  15. Brown, R. J., Jorgensen, B. N. ve Pope, P. F. (2019). The interplay between mandatory country-by country reporting, geographic segment reporting, and tax havens: Evidence from the European Union, Journal of Accounting and Public Policy, 38 (2), 106-129, https://doi.org/10.1016/j.jaccpubpol.2019.02.00.
  16. Büyüköztürk, Ş. (2020). Sosyal Bilimler İçin Veri Analizi El Kitabı: İstatistik, Araştırma Deseni SPSS Uygulamaları ve Yorum, 28. Baskı, Beta Yayıncılık, Ankara.
  17. Cohen, J., Cohen, P., West, S. G. ve Aiken, L. S. (2003). Applied Multiple Regression/Correlation Analysis for the Behavioral Sciences (3rd ed.). Mahwah, NJ: Lawrence Erlbaum Associates.
  18. Chen, S., Chen, X., Cheng, Q. ve Shevlin, T. (2010). Are family firms more tax aggressive than non-family firms?, Journal of Financial Economics, 95(1), 41–61. doi:10.1016/j.jfineco.2009.02.003.
  19. Christensen J. ve Murphy, R. (2004). The Social Irresponsibility of Corporate Tax Avoidance: Taking CSR to the bottom line, Development, (47), 37–44. https://doi.org/10.1057/palgrave.development.1100066
  20. Çiçek, S. ve Sabbağ, J. (2016). Mükelleflerin Vergiden Kaçınma Algısı ve Demografik Belirleyicileri Üzerine Bir Araştırma: Isparta Örneği, Sosyoekonomi, 24(28), 43-64, DOI: 10.17233/se.13784
  21. Dakhli, A. (2022). The impact of ownership structure on corporate tax avoidance with corporate social responsibility as mediating variable, Journal of Financial Crime, 29(3), 836-852. https://doi.org/10.1108/JFC-07-2021-0152
  22. Desai, M. A. ve Dharmapala, D. (2006). Corporate tax avoidance and high-powered incentives, Journal of Financial Economics, 79(1), 145–179, https://doi.org/10.1016/j.jfineco.2005.02.002.
  23. Dharma, I.M.S. ve Ardiana, P.A. (2016), Pengaruh leverage, intensitas aset tetap, ukuran perusahaan, dan koneksi politik terhadap tax avoidance, E-Jurnal Akuntansi, Vol. 15 No. 1, pp. 584-613.
  24. Doruk, Ö. T., (2020). Finansal Gelişme Vergiden Kaçınmayı Engeller Mi? Türkiye Ekonomisinden Bulgular, Vergi Raporu, 250, (79-89).
  25. Duhoon, A. ve Singh, M. (2023). Corporate tax avoidance: a systematic literature review and future research directions, LBS Journal of Management & Research 21(2), 197-217, DOI 10.1108/LBSJMR-12-2022-0082
  26. Durukan, L. ve Sırkıntıoğlu Yıldırım, S. (2023). Kurumsal Yönetim, Kurumsal Sosyal Sorumluluk ve Vergiden Kaçınma İlişkisi, Vergi Raporu, 288, 84-96, https://vergiraporu.com.tr /upImage/org/685e79f.PDF
  27. Dyreng, S. D., Hanlon, M. ve Maydew, E. L. (2008). Long-run corporate tax avoidance, The Accounting Review, 83(1), 61–82, DOI:10.2308/accr.2008.83.1.61.
  28. Eddleston, K.A. ve Mulki, J.P. (2021), Differences in family owned SMEs’ ethical behavior: a mixed gamble perspective of family firm tax evasion, Entrepreneurship Theory and Practice, 45 (4), 767-791, https://doi.org/10.1177/10422587209641.
  29. Elamer, A.A., Boulhaga, M. ve Ibrahim, B.A. (2024). Corporate tax avoidance and firm value: The moderating role of environmental, social, and governance (ESG) ratings, Business Strategy and the Environment, ahead of print, 1-16, https://doi.org/10.1002/bse.3881.
  30. Ernst & Young – EY. (2020), Tax transparency in your sustainability report (GRI 207), https://assets.ey.com/content/dam/ey-sites/ey-com/nl_nl/topics/assurance/assurance-updates/ey-tax-transparency-in-your-sustainability-report-gri-207.pdf.
  31. Fidan, Ş. S., Keskin H. ve Başar, D. (2022). CEO Narsisizmi Kurumsal Vergiden Kaçınmayı Nasıl Etkiler?, Ekonomi, İşletme ve Yönetim Dergisi, 6 (2), 137-159, DOI: 10.7596/jebm.31122022.001
  32. Chouaibi, J., Rossi, M. ve Abdessamed, N. (2021). The effect of corporate social responsibility practices on tax avoidance: an empirical study in the French context, Competitiveness Review, 32(3), 326-349. https://doi.org/10.1108/CR-04-2021-0062
  33. George, D. ve Mallery, P. (2003). SPSS for Windows Step by Step: A simple Guide and Reference (4th Ed.). US: Allyn & Bacon.
  34. Govindan, K., Kilic, M., Uyar, A. ve Karaman, A.S. (2021), Drivers and value-relevance of CSR performance in the logistics sector: a cross-country firm-level investigation, International Journal of Production Economics, 231, 1-14, https://doi.org/10.1016/j.ijpe.2020.107835
  35. Hanlon, M. ve Heitzman, S. (2010). A review of tax research. Journal of Accounting and Economics, 50(2–3), 127–178, https://doi.org/10.1016/j.jacceco.2010.09.002.
  36. Hossain, M. S., Ali, M. S., Ling, C. C. ve Fung, C. Y. (2024). Tax avoidance and tax evasion: Current insights and future research directions from an emerging economy. Asian Journal of Accounting Research, 9(3), 275-292. https://doi.org/10.1108/AJAR-09-2023-0305
  37. Hoseini, M., Safari Gerayli, M. ve Valiyan, H. (2019). Demographic characteristics of the board of directors’ structure and tax avoidance: Evidence from Tehran Stock Exchange. International Journal of Social Economics, 46(2), 199–212. doi: 10.1108/IJSE-11-2017-0507.
  38. Islam, M.N. ve Hashim, F. (2021), Impact of profitability on tax avoidance in the pharmaceuticals and chemicals sector companies of Bangladesh: evidence from DSE, Asian Journal of Accounting and Finance, 3 (2), 16-22, https://myjms.mohe.gov.my/index.php/ajafin/ article/view/14529.
  39. Islam, M.S., Islam, M.N. ve Saha, N.K. (2021), Challenges of tax assessment and collection procedures in Bangladesh, The Cost and Management, 49 (6). 4-12, http://icmab.gov.bd/wp-content/uploads/2022/02/Challenges-of-Tax-Assessment-and-Collection-Procedures-in-Bangladesh-.pdf.
  40. Islam, S.M.N., Munasinghe, M. & Clarke, M. (2003). Making Long- Term Economic Growth More Sustainable: Evaluating the Costs and Benefits, Ecological Economics, 47 (2-3), 149-166, https://doi.org/10.1016/S0921-8009(03)00162-9.
  41. İçer, Z. ve Yücel, Y. (2019). Vergi Kaçakçılığı Suçu ve Teşebbüs Sorunu Üzerine Bir İnceleme, Vergi Raporu, 237, (28-46). https://vergiraporu.com.tr/upImage/org/23cfcaa.pdf.
  42. İnanç, M. (2012). Vergi Ahlakını Şekillendiren Faktörlerin Vergiden Kaçınma Ve Vergi Kaçırma Üzerindeki Etkisi: Biga Örneği, Yay.Yüksek Lisans Tezi, Danışman: Prof.Dr. Nilgün Serim, Çanakkale Onsekiz Mart Üniversitesi (ÇOMÜ BAP Projesi, Proje No: 2011/095).
  43. Jackson, B.R. ve Milliron, V.C. (1986), Tax compliance research: Findings, problems, and prospects, Journal of Accounting Literature, 5, 125–165, https://www.scirp.org/reference/references papers?referenceid=1913003
  44. Jarboui, A., Saad, M.K.B. ve Riguen, R. (2020), Tax avoidance: do board gender diversity and sustainability performance make a difference?, Journal of Financial Crime, 27 (4), 1389-1408, https://doi.org/10.1108/JFC-09-2019-0122.
  45. Javid, A. Y. ve R. Iqbal. 2010. Corporate Governance in Pakistan: Corporate Valuation, Ownership and Financing. Pakistan Institute of Development Economics - PIDE Working papers (57).
  46. Jensen, B. B. (2002). Knowledge, Action and Pro-Environmental Behaviour, Environmental Education Research, 8(3), 325-334, http://dx.doi.org/10.1080/13504620220145474
  47. Jensen, M.C. ve Meckling, W.H. (1976), Theory of the firm: managerial behavior, agency costs and ownership structure, Journal of Financial Economics, 3 (4), 305-360, https://doi.org/10.1016/0304-405X(76)90026-X.
  48. Jewel, M.M.H., Al Amin, M. ve Fouji, M.H. (2020), An Appraisal of Dimensions Responsible for Tax Evasion in Bangladesh, The Comilla University Journal of Business Studies, 6 (1), 95-109, https://www.researchgate.net/publication/347833490_An_Appraisal_of_Dimensions_ Responsible_for_Tax_Evasion_in_Bangladesh
  49. Jiang, Y., Zheng, H. ve Wang, R. (2021), The effect of institutional ownership on listed companies’ tax avoidance strategies, Applied Economics, 53 (8), 880-896, https://doi.org/10.1080/00036846.2020.1817308.
  50. Karagöz, Y. (2023). SPSS ve AMOS Meta Uygulamalı Nicel-Nitel Karma Bilimsel Araştırma Yöntemleri ve Yayın Etiği, Nobel Akademik Yay., İstanbul.
  51. Kalaycı, Ş. (2008). SPSS Uygulamalı Çok Değişkenli İstatistik Teknikleri, (3. Baskı), Ankara: Asil Yayın. Kalbuana, N., Taqi, M., Uzliawati, L. ve Ramdhani, D. (2023). CEO narcissism, corporate governance, financial distress, and company size on corporate tax avoidance, Cogent Business & Management, 10(1), 1-22, DOI:10.1080/23311975.2023.2167550.
  52. Kemme, D.M., Parikh, B. ve Steigner, T. (2020), Tax morale and international tax evasion, Journal of World Business, 55 (3), 1-12, doi: 10.1016/j.jwb.2019.101052.
  53. Khan, M., Srinivasan, S. ve Tan, L. (2017). Institutional ownership and corporate tax avoidance: New evidence, Accounting Review, 92(2), 101–122. doi: 10.2308/accr-51529.
  54. Kıymetli Şen, İ. (2024). Denetim komitesinin yapısı ile vergiden kaçınma arasındaki ilişki: Türkiye örneği, Vergi Raporu, (293), 101-109. https://vergiraporu.com.tr/ReadArticle.aspx?Id= 649cbda8-9fcc-4a39-a2b4-b108bb065812.
  55. Kızıltoprak, Ö. (2023). Vergiye Karşı Mükellef Tepkilerinin Mükellef Rasyonalitesi ve Vergi Bilinci Kapsamında Değerlendirilmesi, Vergi Raporu, 284, 65-72. https://vergiraporu.com.tr/ReadArticle.aspx?Id=0fff013d-ffdd-4236-a62c-12f8d3f26504
  56. Kovermann, J. ve Velte, P. (2019), The impact of corporate governance on corporate tax avoidance – a literature review, Journal of International Accounting, Auditing and Taxation, 36, 1-29, https://doi.org/10.1016/j.intaccaudtax.2019.100270.
  57. Kovermann, J. ve Wendt, M. (2019), Tax avoidance in family firms: evidence from large private firms, Journal of Contemporary Accounting and Economics, 15(2), 145-157, DOI: 10.1016/j.jcae.2019.04.003.
  58. Kuo, C.S. (2022), Family firms, tax avoidance, and socioemotional wealth: evidence from tax reform in Taiwan, Review of Quantitative Finance and Accounting, 58, 1535–1572, doi: 10.1007/s11156-021-01029-5.
  59. Leech, N. L., Barrett, K. C. ve Morgan, G. A. (2015). SPSS for Intermediate Statistics: Use and Interpretation (Fifth Ed.)., New York: Roudledge Taylor & Francis.
  60. Ling, Q. ve Liu, L. (2023). "Corporate giving and the case of tax avoidance," Advances in Accounting, 61, 1-13, DOI: 10.1016/j.adiac.2023.100644.
  61. Lokanan, M. (2023). The morality and tax avoidance: A sentiment and position taking analysis. PLoS ONE, 18(7), 1-33, https://doi.org/10.1371/journal.pone.0287327
  62. Merchant, C. (1992). Radical Ecology: The Search for a Livable World, Routledge, Londra.
  63. Manurung, D. T. H. ve Pratiwi, D. M. (2022). The effect of corporate governance on tax avoidance with firm size as a moderating variable, Journal of Financial Crime, 29(4), 1243-1258. https://doi.org/10.1108/JFC-03-2022-0064
  64. Mujiani, S., Sa’diah, K., Efrinal ve Kurniawan, E. (2021). The Moderating Role of Sustainability Report on Good Corporate Governance and Tax Avoidance, The 2nd International Conference on Inovations in Social Sciences Education and Engineering (ICoISSEE), 1-12, https://conference.loupiasconference.org/index.php/ICoISSEE/issue/view/5
  65. Napitupulu, I.H., Situngkir, A. ve Edelia, A. (2019), Triggers of tax avoidance practices in Indonesia, International Journal of Economics, Business and Management Research, 3 (11), 185-191, https://ijebmr.com/uploads/pdf/archivepdf/2020/IJEBMR_472.pdf.
  66. OECD (2023). Pioneering Global Progress in Tax Transparency: A Journey of Transformation and Development, 2023 Global Forum Annual Report, https://web-archive.oecd.org/tax/transparency/documents/global-forum-annual-report-2023.pdf
  67. Oktaviani, R. M., Wulandari, S. ve Sunarto. (2023). Multinational corporate tax avoidance in Indonesia, International Journal of Professional Business Review, 8(2), 01-15. https://doi.org/10.26668/businessreview/2023.v8i2.1549
  68. Overesch M. ve Wolff, H. (2021). Financial Transparency to the Rescue: Effects of Public Country-by-Country Reporting in the European Union Banking Sector on Tax Avoidance, Contemporary Accounting Research, 38 (3), 1616-1642. https://doi.org/10.1111/1911-3846.12669
  69. Özpınar, Ş. (2020). Sürdürülebilir Vergi Politikası, Vergi Raporu, (246), (11-24). https://vergiraporu.com.tr/upImage/org/246.1bd15c9.PDF
  70. Pangaribuan, H., Fernando, J. H., Agoes, S., Sihombing, J.ve Sunarsi, D. (2021). Financial perspective study on tax avoidance, Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 4(3), 4998-5009. https://doi.org/10.33258/birci.v4i3.2287
  71. Rahman, M.M. ve Karim, A.M. (2016), Is tax policy responsible for inclination in practicing earnings management: a case study analysis among accountants in non-listed companies of Bangladesh, AJAEF, Vol. 2 No. 2, pp. 91-99. https://www.researchgate.net/publication/312043278
  72. Rashid, M.H.U. (2020), Taxpayer’s attitude towards tax evasion in a developing country, International Journal of Applied Behavioral Economics, 9 (2), 1-19, doi: 10.4018/ijabe.2020040101.
  73. Rudyanto, A. (2024). Does tax disclosure in Global Reporting Initiative (GRI)-based sustainability reporting mitigate aggressive tax avoidance? Evidence from a developing country, Journal of Global Responsibility, ahead-of-print, doi:10.1108/JGR-05-2023-0077
  74. Schreiber, J.B., Nora, A., Stage, F.K., Barlow, E.A.ve King, J. (2006). Reporting Structural Equation Modelling and Confirmatory Factor Analysis Results: A Review. The Journal of Educational Research, 99(6), 323-338, https://doi.org/10.3200/JOER.99.6.323-338.
  75. Shakil, M.H. ve Tasnia, M. (2022). Artificial Intelligence and Tax Administration in Asia and the Pacific, Taxation in the Digital Economy, Ed: Hendriyetty, N., Evans, C., Kim, C.J., Taghizadeh-Hesary F. (45-55), Routledge, DOI:10.4324/9781003196020-4
  76. Shevlin, M. ve Miles, J. N. V. (1998). Effects of Sample Size, Model Specification And Factor Loadings on The GFI in Confirmatory Factor Analysis. Personality and Individual Differences, 25(1), 85-90. https://doi.org/10.1016/S0191-8869(98)00055-5
  77. Siahaan, F.O.P. (2013). The Effect of Tax Transparency and Trust on Taxpayers’ Voluntary Compliance, GSTF Journal on Business Review (GBR), 2 (3), 4-8, DOI: 10.5176/2010-4804_2.3.213
  78. Siregar, P. C. A., Saputri, G. D. K., Nowindra, I. G. B., Farhanah, A.ve Darmawati, D. (2022). The Effect of Profitability, Foreign Activity, and Hedging on Tax Avoidance with Executive Character as Moderating Variables, Proceedings of the First Lekantara Annual Conference on Public Administration, Literature, Social Sciences, Humanities, and Education (LePALISSHE 2021), 307-327, DOI 10.4108/eai.3-8-2021.2315141
  79. Stiglingh, M., Smit, A.R. ve Smit, A. (2022). The relationship between tax transparency and tax avoidance, South African Journal of Accounting Research, 36 (1), 1–21, https://doi.org/10.1080/10291954.2020.1738072
  80. Suranta, E., Midiastuty, P. ve Hasibuan, H.R. (2020). The effect of foreign ownership and foreign board commissioners on tax avoidance, Journal of Economics, Business, and Accountancy Ventura, 22(3), 309-318, https://doi.org/10.14414/jebav.v22i3.2143.
  81. Susilo, J. ve Adli, A. (2023). Tax avoidance of coal mining companies in Indonesia. Journal of Research in Social Science, Economics & Management, 2(9), 2134–2141. https://doi.org/10.59141/jrssem.v2i09.445
  82. Tabachnick, B. G. ve Fidell, L. S. (2013). Using multivariate statistics (Sixth Ed.). UK: Pearson Publishing
  83. Tanaya, G., Semuel, H. ve Devie, D. (2023). The Effect of Corporate Social Responsibility on Firm Value with Tax Avoidance and Sustainable Financial Performance as Mediators, Petra International Journal of Business Studies, 6(2): 157-166, DOI:10.9744/petraijbs.6.2.157-166
  84. Terzi, S. (2024). Denetim kalitesinin vergiden kaçınma üzerindeki etkisi: Borsa İstanbul örneği, Trakya Üniversitesi İktisadi ve İdari Bilimler Fakültesi e-Dergi, 13(1), 38-51, DOI: 10.47934/tife.13.01.031. United Nations – UN (2024). https://sdgs.un.org/goals (15.08.2024)
  85. Uygun, E. (2023). Vergiden Kaçınma ile Mücadele için Vergi Şeffaflığının Sağlanması: Küresel Girişim ve Uygulamalar. Sayıştay Dergisi, 34(130), 467-493. https://doi.org/10.52836/ sayistay.1325382
  86. Vakili, M.M, (2018). Assessment of Construct Validity Questionnaires in Psychological And Educational Research: Applications. Journal of Medical Education Development Methods, and Interpretation of Exploratory Factor Analysis, 11 (30), 4 - 21, https://doi.org/10.29252/ edcj.11.30.4.
  87. Veronica, A. ve Lubis, A. W. (2024). Earnings Management, Tax Avoidance, and Profitability Among MNC’s in Indonesia, Syntax Literate. (9)6, 3491-3506, http://dx.doi.org/10.36418/syntax-literate.v9i6
  88. Wang, F., Xu, S., Sun, J. ve Cullinan, C.P. (2020), Corporate tax avoidance: a literature review and research agenda, Journal of Economic Surveys, 34 (4), 793-811, https://doi.org/10.1111/joes.12347
  89. West, A. (2018). Multinational tax avoidance: Virtue ethics and the role of accountants, Journal of Business Ethics, 153(4), 1143–1156, https://doi.org/10.1007/s10551-016-3428-8.
  90. Widianti, F. D. A. ve Prasetyo, A.B. (2023). Do Corporate Social Responsibility and Corporate Governance Disclosures Affect Tax Avoidance?, Accounting Analysis Journal, 12(3), 165-176. https://doi.org/10.15294/aaj.v12i3.70867
  91. Williams, B., Onsman A. ve Brown T. (2010). Exploratory factor analysis: A five-step guide for novices. Australasian Journal of Paramedicine. 8(3), 1-13, https://doi.org/10.33151/ajp.8.3.93.
  92. Widyastuti, T. (2018), The effect of corporate governance mechanism on tax avoidance: evidence from manufacturing industries listed in the indonesian stock exchange, The International Journal of Social Sciences and Humanities Invention, 5 (10), 5003-5007, https://doi.org/10.18535/ijsshi/v5i10.02.
  93. Yalamati, S. (2024). Impact of Artificial Intelligence in supervision of enterprises reduce tax avoidance, Transactions on Latest Trends in Artificial Intelligence, 5(5), 01-15. https://ijsdcs.com/index.php/TLAI/article/view/470/190
  94. Yıldırım, A. ve Şimşek, H. (2005). Sosyal Bilimlerde Nitel Araştırma Yöntemleri, Seçkin Yayıncılık, Ankara.
  95. Ying, T., Wright, B. ve Huang, W. (2017). Ownership structure and tax aggressiveness of Chinese listed companies, International Journal of Accounting and Information Management, 25(3), 313–332. doi:10.1108/IJAIM-07-2016-0070.
  96. Yoruldu, M. (2020). Vergi Uyumu ve Vergiye Uyum Sağlayan Mükelleflere Tanınan Vergi Teşvikinin Değerlendirilmesi, Al-Farabi International Journal on Social Sciences, 5(3), 55-64, DOI: 10.46291/Al-Farabi.050306
  97. Chouaibi, J., Rossi, M. ve Abdessamed, N. (2021). The effect of corporate social responsibility practices on tax avoidance: an empirical study in the French context, Competitiveness Review, 32(3), 326-349. https://doi.org/10.1108/CR-04-2021-0062