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All Journal Jurnal Akuntansi dan Ekonomika JURNAL PENDIDIKAN TAMBUSAI Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) JASS (Journal of Accounting for Sustainable Society) INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Ilmiah Raflesia Akuntansi Innovative: Journal Of Social Science Research Inisiatif: Jurnal Dedikasi Pengabdian Masyarakat Bisma : Business and Management Journal Journal of Islamic Finance and Accounting Research Journal of Citizen Research and Development Jurnal Ekonomi, Manajemen, Akuntansi Research in Accounting Journal
Sari, Dian Puji Puspita
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Religion Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Innovative: Journal Of Social Science Research

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Pengaruh Kepemilikan Institusional, Komisaris Independen, Kompensasi Eksekutif, dan Kualitas Audit terhadap Penghindaran Pajak Angellita, Putri; Sari, Dian Puji Puspita; Rodiah, Siti
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.20928

Abstract

This study aims to analyze the influence of institutional ownership, independent commissioners, executive compensation, and audit quality on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The sample was selected using a purposive sampling method with the following criteria: (1) companies listed consecutively during 2021–2023, (2) publishing annual financial reports, and (3) reports presented in Rupiah. A total of 60 companies were sampled. Data were analyzed using multiple linear regression with SPSS. The results show that all four variables—institutional ownership, independent commissioners, executive compensation, and audit quality—have a significant effect on tax avoidance. Theoretical implications support agency theory, which suggests that governance mechanisms do not always suppress opportunistic behavior but can be leveraged for tax efficiency. Practically, management needs to manage tax strategies ethically, investors need to pay attention to tax risks, and regulators are advised to tighten oversight and close legal loopholes exploited in tax avoidance practices.
Co-Authors Agustiawan, Agustiawan Agustina, Efa Ameliya, Ameliya Andrizal, Gilang Fikri Angellita, Putri Arifah, Auliya Aristi, Mentari Dwi Arsyika, Ridha Azani, Nazwira Berliani, Mitha Febri Chandra Mei, All Ouxtrisa Desilfa, Yulana Dinata, Handika Surya Endang Sri Wahyuningsih, Endang Sri Fresty, Kharismah Hadistya, Istifar Dilla Jayati, Arum Jihan, Perina Rama Julianti, Mira M. Yusuf Melyana, Dewi Ayu Nur Fitriana Oktamade, Dion Pebiana, Santi Pramudita, Ika Dwi Pramudita Putri, Annie Mustika Putri, Novianti Arnas Rahmadani, Yulia Ronardi, Salsabilla Rosa, Sara Nurdia Sagala, Dina Marlina Salsabila, Talitha Setiawan, Rasyid Shoumi, Nur El Hikmah siti rodiah Suci, Rama Gita Suriyanti, Linda Hetri Syafitri, Andini Tereza, Ledia Zein, Pasti Yohana