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Educoretax
Published by PT WIM Solusi Prima
ISSN : -     EISSN : 28088271     DOI : -
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences
Educoretax is a place for disseminating research results in the field of taxation, including, but not limited to, topics on central taxes, customs, excise, local taxes, regional levies, tax accounting, tax law, tax administration, tax information systems, public policies, and other taxes.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2 Documents
 1 
Search results for , issue "Vol 6 No 2 (2026)" : 2 Documents clear
The role of institutional ownership in moderating financial distress and sales growth on tax avoidance Elvin, Muhammad Khahil; Fahria, Rahmasari
Educoretax Vol 6 No 2 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i2.2056

Abstract

This study uses a quantitative approach with the aim of empirically testing and analyzing the effect of financial distress and sales growth on tax avoidance, with institutional ownership as a moderating variable. A quantitative approach was chosen because it is able to provide an objective picture of the relationship between variables through measurable and systematic statistical testing. The population in this study includes all companies classified in the mining sub-sector and listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024, with a total of 67 companies. The sample was determined using purposive sampling based on specific criteria, resulting in 46 companies that met the research requirements. With an observation period of three years, this study produced a total of 102 observations that were analyzed. The analysis method used was unbalanced panel data regression, which allowed researchers to combine time series and cross-section data to provide more comprehensive analysis results. Data processing was carried out using STATA software, with a significance level of 5 percent. The results show that financial difficulties have a negative effect on tax avoidance, indicating that companies in difficult financial conditions tend to avoid tax avoidance practices. Meanwhile, sales growth was not found to have an effect on tax avoidance. Furthermore, institutional ownership was found to weaken the negative relationship between financial difficulties and tax avoidance, but it did not moderate the relationship between sales growth and tax avoidance. Keywords: Tax Avoidance, Financial Distress, Sales Growth, institutional ownership
The effect of profitability and executive characteristics on corporate tax avoidance Pristyanti, Novina Anggi; Harared, Bunga Anisah
Educoretax Vol 6 No 2 (2026)
Publisher : WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/educoretax.v6i2.2064

Abstract

Tax avoidance practices are a crucial issue in tax accounting because they directly affect state revenue and reflect a company's strategy for legally managing its tax obligations. High profitability and executive decision-making characteristics influence a company's propensity to engage in tax avoidance, particularly in the property, real estate, and building construction sectors, which have relatively complex asset characteristics and funding structures. This study aims to analyze the effect of profitability and executive characteristics on tax avoidance in property, real estate, and building construction companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Profitability is proxied by Return on Assets (ROA), while executive characteristics are proxied by risk-taking, reflecting management's tendency to take on risk. Data were obtained from the company's annual financial statements using purposive sampling based on specific criteria. The analytical method used was panel data regression with a random-effects model. The results show that profitability has a positive and significant effect on tax avoidance, indicating that companies with higher profit levels tend to engage in more aggressive tax planning. In addition, risk-taking executive characteristics also have a positive and significant effect on tax avoidance. The implications of this research are expected to enrich the tax accounting literature and to be considered by regulators and management in improving corporate tax supervision and governance.

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