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All Journal Jurnal Mantik Jurnal Ilmiah Manajemen Kesatuan
Febriana Louw
Universitas Widya Dharma Pontianak, Indonesia
Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Determinants of tax avoidance in consumer non-cyclical companies: evidence from Indonesia Amelia Maria Rosa d. L. M; Febriana Louw
Jurnal Mantik Vol. 10 No. 1 (2026): May : Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v10i1.7168

Abstract

This study examined the effect of managerial ownership, sales growth, capital intensity, and independent commissioners on tax avoidance in consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2021–2024 period. A quantitative approach was employed using secondary data obtained from annual financial reports. The sample consisted of 29 companies with 86 observations selected through purposive sampling. Data were analyzed using multiple linear regression. The results showed that managerial ownership had a negative and significant effect on tax avoidance, while sales growth had a positive and significant effect. In contrast, capital intensity and independent commissioners did not have a significant effect. The adjusted R-square value of 9.4% indicated that most of the variation in tax avoidance was explained by factors outside the model. These findings suggest that internal firm characteristics, particularly ownership structure and firm growth, play a more dominant role than governance mechanisms in influencing tax avoidance behavior. This study contributes by providing recent empirical evidence in the post-pandemic period and offers insights for improving corporate governance and tax compliance strategies.
Self-Control and Fintech Adoption in Mediating the Effect of Social Capital on Responsible Financial Behavior Febriana Louw; Venesia Venesia
Jurnal Ilmiah Manajemen Kesatuan Vol. 14 No. 5 (2026): JIMKES Edisi September 2026
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v14i5.5610

Abstract

The rapid growth of fintech in Indonesia has improved access to digital financial services, but this has not automatically translated into more responsible financial behavior, particularly among Millennials balancing family, credit, and career obligations. This study examines how social capital influences responsible financial behavior among Millennials in Pontianak City, both directly and through the mediating roles of self-control and fintech adoption. A quantitative survey was distributed to Millennial respondents (born 1981–1996) domiciled in Pontianak, yielding 205 valid responses, analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results show that social capital significantly and positively influences self-control, fintech adoption, and responsible financial behavior directly, while self-control and fintech adoption jointly and sequentially mediate the effect of social capital on responsible financial behavior. All six hypothesized relationships were statistically supported. The findings indicate that fintech adoption serves as a behavioral mechanism through which social and psychological capital translate into financial conduct, with self-control playing the dominant mediating role. These results extend behavioral finance literature to an underrepresented regional and generational context and offer practical implications for fintech providers, financial educators, and policymakers seeking to strengthen responsible financial behavior among Millennials.
Co-Authors Amelia Maria Rosa d. L. M Venesia Venesia