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All Journal PENG: Jurnal Ekonomi dan Manajemen
Sastia Vriatna Pamara
Universitas Kristen Indonesia Paulus Makassar
Economics, Econometrics & Finance

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Pengaruh Kualitas Audit, Capital Intensity, Kepemilikan Manajerial, dan Pertumbuhan Penjualan terhadap Tax Avoidance Sastia Vriatna Pamara; Muliani Mangngalla
PENG: Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2026): In Progress
Publisher : Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/a0xhv064

Abstract

The decline in Indonesia’s tax ratio highlights challenges in state revenue collection, potentially associated with corporate tax avoidance practices. This study aims to examine the effect of Audit Quality, Capital Intensity, Managerial Ownership, and Sales Growth on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2025 period. Tax Avoidance is measured using the Cash Effective Tax Rate (CETR), where a lower CETR value indicates a higher level of tax avoidance. This study employs a causal associative quantitative approach using secondary data from audited annual financial reports. The population consists of 187 manufacturing companies listed on the IDX, and through purposive sampling, a final sample of 56 companies with 280 total observations over five years was obtained. Data analysis uses multiple linear regression with IBM SPSS, preceded by classical assumption tests. The results show that: (1) Audit Quality has no significant effect on Tax Avoidance (Sig.=0.771); (2) Capital Intensity has no significant effect on Tax Avoidance (Sig.=0.285); (3) Managerial Ownership has no significant effect on Tax Avoidance (Sig.=0.366); and (4) Sales Growth has a significant negative effect on Tax Avoidance (Sig.=0.000; β=-0.150). Simultaneously, all four variables significantly affect Tax Avoidance (F=4.978; Sig.=0.001) with a model explanatory power of 5.4% (Adjusted R² =0.054).
Co-Authors Muliani Mangngalla