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All Journal JURNAL AKUNTANSI DAN AUDITING Journal of Economics, Business, & Accountancy Ventura Jurnal Equity Jurnal Bisnis dan Akuntansi JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur Empowerment Society Best Journal of Administration and Management Equity
Lulus Kurniasih
Fakultas Ekonomi UNS
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Journal : Best Journal of Administration and Management

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Managerial Ownership, Firm Size, Liquidity, and Capital Intensity as Determinants of Tax Avoidance: Evidence from Manufacturing Firms in Indonesia Saputra, Riedwan Adhie; Kurniasih, Lulus
Best Journal of Administration and Management Vol 4 No 1 (2025): Best Journal of Administration and Management
Publisher : International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/bejam.v4i1.341

Abstract

Tax avoidance is a critical issue in corporate governance, especially in emerging economies where tax revenues are vital for state financing. This study investigates the influence of managerial ownership, firm size, liquidity, and capital intensity on tax avoidance among manufacturing firms listed on the Indonesia Stock Exchange (IDX) during 2019–2023. Using purposive sampling and secondary data from 595 firm-year observations, tax avoidance is measured by the Effective Tax Rate (ETR) and analyzed with panel regression under the Random Effect Model, supported by robust tests. The results show that capital intensity has a significant effect on tax avoidance, while managerial ownership, cash ratio, and firm size are not significant. These findings highlight the role of asset structure in shaping corporate tax strategies and contribute to the literature within agency, political cost, pecking order, and tax shield frameworks, while offering practical insights for policymakers and managers.
Co-Authors Amperawati, Endang Dwi Djuminah Djuminah, Djuminah Hartoko, Sri Kusumastuti, Dianing Widya Mellyanawati, Ananda Febry Nuralifmida Ayu Annisa Prabowo, Wahyu Jati Agung Prabowo, Wahyu Jati Agung Rahmawati, Dana Puspita Rahmawati, Rahmawati Saputra, Riedwan Adhie Siti Arifah