This article explores the phenomenon of moral hazard and its role in corporate tax avoidance practices. Tax avoidance is a deliberate action taken by companies to reduce their tax obligations, both legally and illegally. Due to the unclear boundaries between legal and illegal actions, the legality of corporate tax practices is ultimately determined by the authorities, which define what is permitted and what is prohibited. The purpose of this article is to examine how differences in interests between agents and principals can trigger unethical behavior. This study employs a qualitative research method based on a review of relevant literature concerning ethics and tax avoidance. The results of the study emphasize that a commitment to honest and transparent performance can reduce the risk of moral hazard in corporate tax planning. Therefore, to prevent the occurrence of tax avoidance practices, ethics play a very important role in financial management. The integration of business ethics is crucial to balancing the interests of stakeholders and minimizing regulatory gaps that may be exploited for aggressive tax avoidance. The practical implication of this research is that it can serve as a reference for future studies based on the resulting literature mapping. Practically, it is hoped that this research can serve as the main reference for future studies through mapping the resulting literature, as well as encouraging corporations to be more socially responsible in carrying out their tax obligations.
