“…The best strategy is implemented by the entity to minimize tax payments with relatively low risk through tax avoidance policies. Some of the motivations for tax avoidance are influenced by individualism, masculinity, uncertainty, and power distance which are inversely proportional to tax avoidance actions that occur in entities (Amalia & Handayani, 2019;Yoo & Lee, 2018, so that an increase in some of these factors can be a solution to mitigate the occurrence of tax avoidance. Tax evasion is caused by taxpayers' non-compliance with tax regulations that are influenced by sanctions, audits, perceptions, awareness, knowledge, and services (Famami & Norsain, 2019), which is exacerbated by the condition that the application of tax sanctions is still not optimal (Yaqin & Alwiyah, 2020).…”