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All Journal Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Amnesty: Jurnal Riset Perpajakan
Salsa Shalma Auliya
Universitas Pembangunan Nasional "Veteran" Jawa Timur
Economics, Econometrics & Finance

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What Drives Corporate Tax Avoidance in Indonesia’s Basic Materials Sector? Salsa Shalma Auliya; Sofie Yunida Putri
Jurnal Riset Perpajakan: Amnesty Vol 9 No 1 (2026): Mei 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/6ksn5x83

Abstract

Tax avoidance remains a persistent challenge in emerging economies, particularly in Indonesia, where corporate tax compliance varies across industries despite continuous regulatory reforms. Empirical evidence on the effects of profitability, capital structure, and firm size on tax avoidance has produced inconsistent findings, indicating the need for further investigation. This study examines the influence of profitability, capital structure, and firm size on corporate tax avoidance among basic materials companies listed on the Indonesia Stock Exchange during 2020–2024. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR), while capital intensity and financial distress are incorporated as control variables to improve model robustness. A quantitative research design was employed using balanced panel data from 38 firms, resulting in 190 firm-year observations selected through purposive sampling. Panel data regression analysis was conducted using EViews 13, with the Fixed Effect Model (FEM) identified as the most appropriate specification based on Chow and Hausman tests. The findings reveal that profitability has a significant negative effect on CETR, indicating that more profitable firms are more likely to engage in tax avoidance. Capital structure has no statistically significant influence on CETR, suggesting that leverage is not a primary determinant of corporate tax avoidance. Conversely, firm size has a significant positive effect on CETR, implying that larger firms exhibit lower tax avoidance and greater tax compliance. These findings extend agency theory by demonstrating how firm-specific characteristics shape corporate tax behavior and provide practical implications for policymakers in strengthening tax governance, regulatory oversight, and corporate compliance strategies in Indonesia's basic materials sector.
Keterkaitan antara Profitabilitas, Struktur Modal, Ukuran Perusahaan dan Tax Avoidance Salsa Shalma Auliya; Sofie Yunida Putri
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 3 No. 1 (2026): Januari : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v3i1.200

Abstract

This study aims to analyze the interrelationship between profitability, capital structure, firm size, and tax avoidance. It employs a descriptive analysis method combined with a literature review approach. The study draws upon various prior empirical studies indexed in Sinta 2 and Scopus Q2 from the period 2021–2024, as well as relevant secondary data sources. This approach is intended to provide a comprehensive understanding of the factors influencing firms’ propensity to engage in tax avoidance practices. The results of the literature review indicate that there is a relationship between firms’ tendency to engage in tax avoidance and profitability, capital structure, and firm size. Higher profitability leads to increased tax burdens, thereby encouraging management to implement tax planning strategies in an effort to reduce the tax liabilities that must be settled. Furthermore, firms with higher proportions of debt and equity tend to have greater flexibility in managing their financial policies, which may influence their tax strategies. In addition, larger firms typically possess greater resources and broader access to professional expertise, enabling them to better identify and exploit opportunities for tax avoidance in order to maintain cash flow stability. It is expected that this study will contribute theoretically to the development of the literature on taxation and corporate finance. Moreover, the findings are anticipated to serve as a consideration for regulators in formulating more effective tax supervision policies.
Co-Authors Sofie Yunida Putri Sofie Yunida Putri