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Abstract

This research aims to find out what are the driving factors and economic implications of tax fraud in international trade. The research method used in this research is the meta-analysis method. This research uses data from articles available in full text form. Data sources were searched and taken from Researchgate, Sciencedirect, Emerald, and Taylor And Francis. The subject of this research is tax fraud in international trade while the object is an article. Of the 5 articles that have been studied by researchers, they discuss the driving factors and economic implications of tax fraud in international trade. Then the article is reviewed using analytical techniques, looking for driving factors and economic implications among several literatures and drawing conclusions. The results of the analysis from these 5 journals show that there are several driving factors and economic implications in the occurrence of tax fraud in international trade. Driving factors and economic implications include the role of tax havens, invoice and VAT errors, ghost companies, changes in company structure, tax avoidance and tax rates. These five factors state that they influence the occurrence of tax fraud in international trade activities.

Keywords

Tax Fraud International Trade Driving Factors Economic Implications

How to Cite

Citation Format
Nanlohy, Y. B., Rohmansyah, M. N., & Hwihanus. (2024). Tax Fraud in International Trade: Analysis of Driving Factors and Economic Implications. LANCAH: Jurnal Inovasi Dan Tren, 2(2), 370~374. https://doi.org/10.35870/ljit.v2i2.2728

References

14 References
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Author Biographies

Yehezkiel Benaya Nanlohy, Universitas 17 Agustus 1945 Surabaya

Faculty of Economics and Business, University of 17 August 1945 Surabaya

Muhammad Nur Rohmansyah, Universitas 17 Agustus 1945 Surabaya

Faculty of Economics and Business, University of 17 August 1945 Surabaya

Hwihanus, Universitas 17 Agustus 1945 Surabaya

Faculty of Economics and Business, University of 17 August 1945 Surabaya

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Copyright (c) 2024 Yehezkiel Benaya Nanlohy, Muhammad Nur Rohmansyah, Hwihanus

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This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

This is an open-access journal distributed under the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits unrestricted use, distribution, reproduction, and adaptation in any medium (even commercially), provided appropriate credit is given to the original author(s), a link to the license is provided, and any changes made are indicated. Authors retain copyright without restrictions and grant the journal the right of first publication as well as non-exclusive publishing rights for archiving, indexing, and scholarly dissemination.

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