Tax Avoidance in Malaysia: A Scoping Review

Abstract

This study aims to identify the key factors that influence tax avoidance actions and  relevant theories related to tax avoidance studies in Malaysia. The study employs a scoping review methodology, which is based on the new PRISMA-ScR writing guidelines. Secondary data was sourced from three databases: Scopus, Emerald Insight, and MyCite. This study is limited to Malaysia and covers a period of 13 years, from 2012 to 2024. After analysis, the data collected about 30 articles that illustrate an overall trend of factors influencing tax avoidance activities in Malaysian companies. This study identified several key factors of tax avoidance with a particular focus on corporate social responsibility, corporate governance, and ownership structure. This study also has the potential to make valuable contributions to both academic and practical domains. The prominent theories identified in relation to tax avoidance include agency theory, legitimacy theory, and stakeholder theory. These theories provide valuable academic insights and offer new ideas for future research.