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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Gorontalo Accounting Journal JURNAL BISNIS & AKUNTANSI UNSURYA Jurnal Akuntansi & Perpajakan Jayakarta Jurnal Akuntansi Barelang Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Educoretax E-Jurnal Akuntansi TSM ABDIMAS Iqtishadia
Romadhina, Anggun Putri
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Educoretax

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The influence of institutional ownership, executive characteristics, and fixed asset intensity on tax avoidance Alamsyah, Cindy Alvionita; Romadhina, Anggun Putri
Educoretax Vol 5 No 6 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i6.1683

Abstract

This study aims to analyze the effect of Institutional Ownership, executive characteristics, and fixed asset intensity on tax avoidance in companies listed in the LQ-45 index on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. and then The data used are secondary data obtained from audited financial statements and annual reports. The sample was selected using a purposive sampling technique based on specific criteria relevant to the research objectives. As a result, 9 companies met the criteria over five consecutive years, yielding 45 total observations. Data analysis was conducted using panel data regression with a common effect model, supported by EViews version 13 software. The results show that simultaneously, Institutional Ownership, and executive characteristics, and fixed asset intensity significantly affect tax avoidance. Partially, Institutional Ownership and executive characteristics have a significant impact on corporate tax avoidance, while fixed asset intensity does not show a significant effect. These is findings suggest that institutional ownership and executive leadership play important roles in shaping tax management strategies. In contrast, the proportion of fixed assets held by a company may not directly influence tax avoidance behavior. This study is expected to provide both theoretical and practical contributions for policymakers, tax authorities, corporate management, investors, academics, and future researchers. A better understanding of the factors influencing tax avoidance particularly in large companies listed in the LQ-45 index can support improved tax compliance, stronger governance, and more effective regulatory oversight in Indonesia’s capital market.
The effect of capital structure, financial distress and company size on tax avoidance Wijaya, Dimas Aris; Romadhina, Anggun Putri
Educoretax Vol 5 No 7 (2025)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v5i7.1687

Abstract

This study aims to analyze the effect of capital structure, financial distress, and company size on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The data used in this study are financial reports that include important information about the companies' financial performance. The sampling technique used is purposive sampling, where from 87 energy sector companies, 16 companies were obtained over 5 years, resulting in a total of 80 samples analyzed. The analysis used in this study is panel data regression analysis, which allows researchers to evaluate data with both time and individual dimensions simultaneously. The data was processed using Eviews 12 and Microsoft Excel 2019 software, which facilitated data processing and analysis. The results obtained indicate that capital structure, financial distress, and company size simultaneously have a significant effect on tax avoidance. However, the partial analysis results show that capital structure does not affect tax avoidance, financial distress does not affect tax avoidance, and company size does not affect tax avoidance. These findings indicate that the proportion of debt in the financing structure, financial distress, and company size do not directly influence companies' decisions to engage in tax avoidance. This study provides important insights for stakeholders and regulators to understand the factors influencing tax avoidance in the energy sector. Additionally, the results of this study can serve as a basis for developing more effective policies to enhance tax compliance in this industry, as well as promoting greater transparency and accountability.
Co-Authors Alamsyah, Cindy Alvionita Arianti, Baiq Fitri Azzahra, Khoirunnisa Eka Kusuma Dewi, Eka Kusuma Handayani, Henni Rahayu Hastuti, Eka Sri Lestari, Fuzi Prastiani, Siti Chaerunisa Silaban, Martua Uli Siti Nurhasanah Siti Nurjanah Sri Dewi Wijaya, Dimas Aris