p-Index From 2021 - 2026
5.639
P-Index
This Author published in this journals
All Journal Dinamika Akuntansi Keuangan dan Perbankan JURNAL AKUNTANSI DAN AUDITING JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Proceeding Fakultas Ekonomi Kinerja Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JDM (Jurnal Dinamika Manajemen) Students´ Journal of Accounting and Banking Proceeding SENDI_U Jurnal Akuntansi dan Pajak AKRUAL: Jurnal Akuntansi Jurnal Riset Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Organisasi Dan Manajemen SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Gorontalo Accounting Journal Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Atma Jaya Accounting Reseach (AJAR) Jurnal Ilmiah Padma Sri Kreshna JURNAL MUTIARA AKUNTANSI International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) AKMENIKA Jurnal PkM (Pengabdian kepada Masyarakat) Jurnal Ekonomi Journal Evidence Of Law Jurnal Inspirasi Binsis dan Manajemen Jurnal Pengabdian Masyarakat Intimas (Jurnal INTIMAS): Inovasi Teknologi Informasi Dan Komputer Untuk Masyarakat Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Pengabdian Pada Masyarakat Economic Education Analysis Journal Golden Ratio of Taxation Studies Jurnal Dinamika Akuntansi Jurnal Akuntansi Kontemporer
Claim Missing Document
Check
Articles

Determinants of Tax Avoidance in Indonesian Conventional Banks Listed on the IDX Henri, H.; Puspitasari, Elen
Golden Ratio of Taxation Studies Vol. 6 No. 1 (2026): December - May
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grts.v6i1.2120

Abstract

This study investigates the determinants of tax avoidance in conventional commercial banks listed on the Indonesia Stock Exchange (IDX) during 2016–2024. Tax avoidance poses significant challenges to fiscal sustainability in emerging economies, particularly within highly regulated sectors such as banking. While prior studies primarily focus on general corporate characteristics, limited research integrates banking-specific prudential indicators into tax behavior analysis. Addressing this gap, this study examines the effects of profitability, leverage, firm size, audit quality, fixed asset intensity, and Capital Adequacy Ratio (CAR) on tax avoidance. Using purposive sampling, 24 banks were selected, generating 216 firm-year observations. Tax avoidance is proxied by Cash Effective Tax Rate (CETR), where a higher CETR reflects lower tax avoidance. Employing panel data regression analysis based on secondary financial statement data, the results reveal that leverage (DER), firm size, audit quality, fixed asset intensity, and CAR significantly influence tax avoidance, while profitability (ROA) shows no significant effect. Leverage, firm size, audit quality, and CAR negatively affect CETR, indicating higher tax avoidance, whereas fixed asset intensity positively affects CETR, indicating lower tax avoidance. These findings contribute to agency theory by incorporating regulatory capital considerations into corporate tax behavior analysis and provide practical implications for regulators in strengthening governance and tax compliance within the banking sector.
Co-Authors 0725030037 Susanti 08.05.52.0162 Desky Prihandoyo Putro 08.05.52.0183 Gizca Dwi Putri 09.05.52.0068 Ahmad Fauzi 10.05.52.0013 Yenny Pricillya Sekarsari 10.05.52.0025 Dwi Pita Sari 10.05.52.0070 Dwi Untami 10.05.52.0167 Kurniawan Pribawanto 10.05.52.0215 Sri Partini 11.05.52.0155 Noviana Aristyawati P, 11.05.52.0155 12.05.52.0030 Rachma Indriyani, 12.05.52.0030 12.05.52.0066 Dian Wahyu Utami, 12.05.52.0066 12.05.52.0183 Arye Nursa Asyik, 12.05.52.0183 Achmad Badjuri Alfasadun Alfasadun Alfian Fakhri Fauzi Alib Elyanti, 13.05.52.0149 Alimuddin Rizal Alimuddin Rizal Rivai Amelya Dwi Kurniasasi, 12.05.52.0168 Amelya Dwi Kurniasasi, 12.05.52.0168 Ananda, Alivia Defa Andani, Tiara Ayu Anggraeni Nurmala Sari Anik Rahmatika, 14.05.52.0244 Anindiansyah, Gladis Ardiyanti, Ervina Ayuandani Dwi Purnama Sari, 12.05.52.0124 Ayuandani Dwi Purnama Sari, 12.05.52.0124 Bambang Sudiyatno Bambang Sudiyatno Bambang Sudiyatno Basiya Basiya Cahaya, Rexajune Maharty Sukma Cahyani, Alya Takwarina Ceacilia Sri Mindarti Ceacilia Sri Mindarti Ceacilia Srimindarti Darodjat , Tubagus Achmad Desi Pudwi Handayani Destania, Chairunnisa Okta Dewi Yuliana, 14.05.52.0061 Dewi Yuliana, 14.05.52.0061 Diah Ayu Kustariyanti, 13.05.52.0061 Diah Ayu Kustariyanti, 13.05.52.0061 Diky Paramitha Dinita Pradadewi Dita Pratana Ayusari, 12.05.52.0158 Dita Pratana Ayusari, 12.05.52.0158 DwiPolahWicaksonowati, 13.05.52.0249 DwiPolahWicaksonowati, 13.05.52.0249 Dyah Setyawati, 15.05.52.0284 Eddy Nurraharjo Edy Supriyanto Eka Agustyn Nurhayati Eka Setya Atsari Ramadhan, 14.05.52.0068 Endang Tjahjaningsih Enty Nur Hayati Eoudia Dias Natasha Fatkhul Amin Fatkhul Amin Felix Andreas Sutanto Fitika Andraini Gregorius Anggana Lisiantara Gregorius Masdjojo Gregorius Masdjojo Hasanah, Lulu Atul Hasibuan, Kristina Henri, H. Ida Nurhayati Indah Triwijaya Irmawati Irmawati Irna Maya Sari Irna Maya Sari, Irna Maya Kiki Widiastuti Liliana C.D.T. Duarte, 12.05.52.0216 Liliana C.D.T. Duarte, 12.05.52.0216 Linda Sulastyowati, 12.05.52.0095 Linda Sulastyowati, 12.05.52.0095 Maria Goreti Kentris Indarti Meuthia Amalia MG Kentris Indarti Moch Irsad Moch Irsad, Moch Moch Irsyad Muslimin, 12.05.52.0200 Muslimin, 12.05.52.0200 Nandi Baskoro Saputra Natalia Ariyani, 14.05.52.0255 Nurhayat , Ida Oktaviana, Indika Riski Rachmatun Khasanah Sabas Setyo Hadi Sabna Aprila Maharani Safira, Adelia Arya Salsa Gina Virginia Sefiana Irawati Setyawan Wibisono Sila Ninin Wisnantiasri Sinta Zahrotul Ulya Siti Rohqimah, 13.05.52.0056 Siti Rohqimah, 13.05.52.0056 Sri Isnowati Sri Isnowati Taruno, Nelson Widjang Narto Tiara Ayu Andani Tito Destafia, 13.05.52.0135 Tito Destafia, 13.05.52.0135 Umi Salamah Wahyu Meiranto WAHYU MEIRANTO Wahyu Meiranto WAHYU MEIRANTO Widiatmoko, Jacobus Wiwik Nuraini Yeye Susilowati Yovita Irawati Yudhi Prasetiyo Zubaidah, Amilia Zubaidah, Amilia