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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS)
Intan Putri Mahanani
Universitas Stikubank, Semarang
Economics, Econometrics & Finance

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Determinan Tax Avoidance Sektor Basic Materials: Peran Faktor Keuangan dan Tata Kelola Perusahaan Intan Putri Mahanani; Sartika Wulandari
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 8 No 1 (2026): August 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v8i1.10354

Abstract

Various tax avoidance measures taken by firms often spark conflicts of interest and threaten to substantially erode state revenue. Prior studies on tax avoidance determinants have focused on the manufacturing and financial sectors, while the capital-intensive, transaction-complex basic materials sector remains underexplored post-pandemic, leaving a research gap this study addresses. Adopting a quantitative design, this study measures the impact of Leverage (Debt to Asset Ratio/DAR), Profitability (Return on Assets/ROA), Capital Intensity (Capital Intensity Ratio/CIR), Firm Size (SIZE), Independent Commissioner (IC), and Institutional Ownership (IO) on tax avoidance, both jointly and individually, among basic materials sector firms listed on the Indonesia Stock Exchange (IDX) throughout 2019-2024. Samples were selected via purposive sampling and analyzed using panel data regression with EViews software. This study's novelty lies in focusing on the post-pandemic basic materials sector, an area scarcely studied in Indonesia, while extending agency theory to this sector. Results show that Profitability and Firm Size carry a meaningful impact on tax avoidance decisions as gauged through the Effective Tax Rate (ETR), whereas leverage, capital intensity, independent commissioner, and institutional ownership display no notable impact, confirming that highly profitable, large-scale firms are more inclined toward bolder tax avoidance. Academically, the findings broaden agency theory within taxation in the basic materials sector; practically, the results may guide management toward transparent tax policies and regulators toward tighter oversight of high-profit, large firms to curb revenue losses.
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