The Effect of Firm Characteristics, Political Connections, and Ownership Structure on Tax Avoidance: Evidence from Non-Cyclical Consumer Sector in Indonesia
DOI:
https://doi.org/10.55538/ifr.v5i1.48Keywords:
Profitability, Leverage, Firm Size, Political Connection, Intitutional Ownership, Managerial Ownership, Tax AvoidanceAbstract
This study examines the effect of firm characteristics—profitability, leverage, and firm size—along with political connections and ownership structure (institutional and managerial ownership) on tax avoidance among non-cyclical consumer companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Using a panel data approach with 45 firm-year observations and regression analysis via E-Views 12, the results reveal that profitability and leverage negatively influence tax avoidance. However, firm size, political connections, institutional ownership, and managerial ownership show no significant individual effect. Collectively, these factors have a statistically significant impact. The study contributes to the literature by highlighting the multidimensional nature of tax avoidance behavior and its link to both internal and external corporate governance factors.
References
Asadanie, N. K., & Venusita, L. (2020). Pengaruh Koneksi Politik terhadap Penghindaran Pajak. INVENTORY?: Jurnal Akuntansi, 4.
Asalam, A. G., & Ishak, A. C. (2023). Pengaruh Koneksi Politik, Capital Intensity, dan Corporate Social Responsibility Disclosure Terhadap Tax Avoidance. Owner: Riset & Jurnal Akuntansi, 7, 3041–3051.
Basuki, A. T., & Prawoto, N. (2022). Analisis Regresi Dalam Penelitian Ekonomi Dan Bisnis. PT Rajagrafindo Persada.
Charisma, R. B., & Dwimulyani, S. (2019). Pengaruh Struktur Kepemilikan Terhadap Tindakan Penghindaran Pajak Dengan Kualitas Audit Sebagai Variabel Moderating. Prosiding Seminar Nasional Pakar ke 2 Tahun 2019.
Desai, M. A., & Dharmapala, D. (2006). Corporate tax avoidance and firm value. The Review of Economics and Statistics, 91(3), 537–546. https://doi.org/10.1162/rest.91.3.537
Fadrianto, I. P., & Mulyani, S. D. (2020). Pengaruh Manajemen Risiko dan Karakteristik Perusahaan Terhadap Penghindaran Pajak Dengan Pengungkapan Corporate Social Responsbility Sebagai Variabel Moderasi. Prosiding Seminar Nasional Pakar ke 3 Tahun 2020.
Ghozali, I. (2018). Aplikasi Analisis Multivariate dengan Program IBM SPSS 25 (9 ed.). Badan Penerbit Universitas Diponegoro.
Hanlon, M., & 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
Hidayat, W. W. (2018). Pengaruh Profitabilitas, Leverage dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak: Studi Kasus Perusahaan Manufaktur di Indonesia. Jurnal Riset Manajemen dan Bisnis (JRMB), 3, 19–26.
Kohang, C. E. V., Cahyadi, N. L., & Holly, A. (2023). Pengaruh Karakteristik Perusahaan Terhadap Penghindaran Pajak. Journal of UKMC National Seminar on Accounting Proceeding, 2(1).
Lanis, R., & Richardson, G. (2012). Corporate social responsibility and tax aggressiveness: An empirical analysis. Journal of Accounting and Public Policy, 31(1), 86–108. https://doi.org/10.1016/j.jaccpubpol.2011.10.006
Ng, S., & Phie, F. K. (2020). Pengaruh Corporate Governance dan Political Connection Terhadap Tax Avoidance dan Dampaknya Pada Nilai Perusahaan. SIMAK, 18, 21–46.
Nia Ningsih, A., Barli, H., & Hidayat, A. (2020). ANALISIS KARAKTERISTIK PERUSAHAAN, INTENSITAS ASET TETAP DAN KONSERVATISME AKUNTANSI TERHADAP TAX AVOIDANCE. EkoPreneur, 1(2).
Oktavia, M., Nurlaela, S., & Masitoh, E. (2021). Pengaruh karakteristik perusahaan, dewan komisaris independen, dan komite audit terhadap tax avoidance. Journal of Economics and Business Mulawarman University, 108–117.
Pfeffer, J., & Salancik, G. R. (1978). The external control of organizations: A resource dependence perspective. New York: Harper & Row.
Pramesti, I. G. A. A., Endiana, I. D. M., & Adella, M. P. (2022). Pengaruh Ukuran Perusahaan, Kepemilikan Institusional, Profitabilitas, Capital Intensity dan Kompensasi Rugi Fiskal Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021. Jurnal Economina, 801–814.
Prasetyo, I., & Pramuka, B. A. (2018). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Proporsi Dewan Komisaris Independen Terhadap Tax Avoidance. Jurnal Ekonomi, Bisnis, dan Akuntansi (JEBA), 20.
Ramadhan, B. H., & Suripto. (2022). Pengaruh Karakteristik Perusahaan, Sales Growth, dan Managerial Ownership Terhadap Tax Avoidance. Fair Value?: Jurnal Ilmiah Akuntansi dan keuangan, 5.
Rozan, N., Arieftiara, D., & Hindria, R. (2023). Struktur Kepemilikan dan Capital Intensity Terhadap Penghindaran Pajak. Journal of Economic, Management, Accounting and Technology(JEMATech), 6(1), 10–22. https://doi.org/10.32500/jematech.v6i1.2088
Sawitri, A. P., Alam, W. Y., & Dewi, F. A. A. (2022). Pengaruh Profitabilitas, Pertumbuhan Penjualan, Ukuran Perusahaan dan Koneksi Politik Terhadap Penghindaran Pajak. Jurnal Riset Akuntansi Mercu Buana, 44–52.
Septanta, R. (2023). Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Kompensasi Rugi Fiskal Terhadap Penghindaran Pajak. SCIENTIFIC JOURNAL OF REFLECTION?: Economic, Accounting, Management and Business. SCIENTIFIC JOURNAL OF REFLECTION?: Economic, Accounting, Management and Business, 6.
Stawati, V. (2020). Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak. Jurnal Akuntansi dan Bisnis?: Program Studi Akuntansi.
Susanto, A., & Hanah, S. (2024). Pengaruh Leverage, Capital Intensity dan Inventory Intensity Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Sub Sektor Pharmaceuticals & Health Care yang Terdaftar di Bursa Efek Indonesia. Jurnal Economina, 3.
Wardani, D. K., & Khoiriyah, D. (2018). Pengaruh Strategi Bisnis dan Karakteristik Perusahaan Terhadap Penghindaran Pajak. AKUNTANSI DEWANTARA, 2.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Siti Hanah, Agmal Revin Febriansya, Nur Asmilia
This work is licensed under a Creative Commons Attribution 4.0 International License.
