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All Journal Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik
Indra Kusumawardhani
Faculty of Economics and Business, University of National Development Veteran, Yogyakarta, Indonesia
Economics, Econometrics & Finance

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DETERMINANTS OF TAX AVOIDANCE: EVIDENCE FROM CONSUMER NON-CYCLICALS COMPANIES Bintang Raffiansyah; Indra Kusumawardhani
JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK Vol. 21 No. 2 (2026): JULI
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jipak.v21i2.24960

Abstract

This research aims to provide empirical evidence on the effects of environmental uncertainty, thin capitalization, executive character, and profitability on tax avoidance in consumer non-cyclicals companies listed on the Indonesia Stock Exchange for 2020–2024. The study uses purposive sampling and includes 153 firm-year observations. It applies quantitative methods and multiple linear regression. The results show that environmental uncertainty negatively affects tax avoidance. This is notable, as previous findings have been inconsistent. Executive character has a positive effect, suggesting that risk-taking managers are more likely to pursue tax-reducing strategies. Thin capitalization and profitability do not influence tax avoidance in these companies. The study implies that firms in volatile environments favor stability and compliance over tax avoidance, while manager discretion remains important in tax behavior.
Co-Authors Bintang Raffiansyah