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Alya Oktaviani Zahro
Universitas Pamulang
Economics, Econometrics & Finance

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Pengaruh Ukuran Perusahaan, Kepemilikan Institusional dan Komisaris Independen Terhadap Penghindaran Pajak Alya Oktaviani Zahro; Rananda Septanta
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 2 (2026): Oktober - Desember
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the effect of firm size, institutional ownership, and independent commissioners on tax avoidance in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. The study uses a quantitative approach with secondary data obtained from annual reports published by the IDX and company official websites. Purposive sampling produced 17 companies and 85 observations. Data were analyzed using panel data regression with EViews 14. The model selection tests resulted in the Common Effect Model (CEM) as the selected model. The results show that firm size does not have a partial effect on tax avoidance, institutional ownership has a partial effect, while independent commissioners do not have a partial effect. Simultaneously, firm size, institutional ownership, and independent commissioners significantly affect tax avoidance. The adjusted R-squared is 7.35%, indicating that the three independent variables explain a limited proportion of the variation in tax avoidance, while the remaining variation is explained by other factors outside the model.
Co-Authors RANANDA SEPTANTA