Institutional and Managerial Pressure On Tax Avoidance Decision Moderating by Experience Director

Febriana Louw (Widya Dharma University, Pontianak)
Vito Apriyanto (Binus University, Jakarta)
Chici Askotamiya (Widya Dharma University, Pontianak)

JAS (Jurnal Akuntansi Syariah)
Vol 10 No 1 (2026): JAS (Jurnal Akuntansi Syariah) - June

ABSTRACT This study examines tax avoidance in Indonesia Stock Exchange-listed raw materials companies from 2018-2023. Quantifying by purposive sampling. Return on Assets, Debt to Equity Ratio, and Company Size are independent variables, while Director Experience moderates. The hypothesis test shows that Return on Assets decreases tax avoidance, demonstrating that profitable enterprises are more tax compliant. Debt to Equity Ratio is negative, therefore corporations with significant debt comply better with taxes. Tax avoidance increases with company size, indicating that larger organizations use more intricate tactics. Director experience moderates the association between Company Size and tax avoidance but is not significant for other variables. The study helps explain Indonesian corporate taxation patterns Keywords: tax avoidance, director experience, corporate taxation