Pengaruh Kualitas Audit, Capital Intensity, Kepemilikan Manajerial, dan Pertumbuhan Penjualan terhadap Tax Avoidance
DOI:
https://doi.org/10.62710/a0xhv064Keywords:
Tax Avoidance, Audit Quality, Capital Intensity, Managerial Ownership, Sales GrowthAbstract
The decline in Indonesia’s tax ratio highlights challenges in state revenue collection, potentially associated with corporate tax avoidance practices. This study aims to examine the effect of Audit Quality, Capital Intensity, Managerial Ownership, and Sales Growth on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2025 period. Tax Avoidance is measured using the Cash Effective Tax Rate (CETR), where a lower CETR value indicates a higher level of tax avoidance. This study employs a causal associative quantitative approach using secondary data from audited annual financial reports. The population consists of 187 manufacturing companies listed on the IDX, and through purposive sampling, a final sample of 56 companies with 280 total observations over five years was obtained. Data analysis uses multiple linear regression with IBM SPSS, preceded by classical assumption tests. The results show that: (1) Audit Quality has no significant effect on Tax Avoidance (Sig.=0.771); (2) Capital Intensity has no significant effect on Tax Avoidance (Sig.=0.285); (3) Managerial Ownership has no significant effect on Tax Avoidance (Sig.=0.366); and (4) Sales Growth has a significant negative effect on Tax Avoidance (Sig.=0.000; β=-0.150). Simultaneously, all four variables significantly affect Tax Avoidance (F=4.978; Sig.=0.001) with a model explanatory power of 5.4% (Adjusted R² =0.054).
Downloads
References
Aini, N. Q., & Ikram, S. (2025). Pengaruh Profitabilitas , Leverage dan Ukuran Perusahaan terhadap Penghindaran Pajak (Tax Avoidance). JIMEA | Jurnal Ilmiah MEA ( Manajemen , Ekonomi , Dan Akuntansi ), 9(1), 1655–1671. https://doi.org/10.31955/mea.v9i1.5247
Awalia, F., & Widaryanti, W. (2024). ANALISIS PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DEWAN KOMISARIS INDEPENDEN, KOMITE AUDIT DAN KUALITAS AUDIT TERHADAP PENGHINDARAN PAJAK. Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis Dan Akuntansi (EMBA), 3. https://doi.org/10.34152/emba.v3i3.1221
Carolina, V., & Oktavianti. (2023). The Best Measurement of Tax The Best Measurement of Tax Aggressiveness in Predicting Aggressiveness in Predicting Corporate Risk Corporate Risk. 310–318. https://doi.org/10.23917/reaksi.v6i3.16383
DeAngelo, L. E. (1981). Auditor size and audit quality. Journal of Accounting & Economics, 3(3), 183–199. https://doi.org/10.1016/0165-4101(81)90002-1
DPR. (2021). Undang-Undang Nomor 7 Tahun 2021.
DPR RI. (2003). UU Nomor 17 Tahun 2003.
Fitriani, F. A., & Widaryanti, W. (2025). Analisis Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Dewan Komisaris Independen, Komite Audit dan Kualitas Audit terhadap Penghindaran Pajak. Jurnal Ilmiah Aset, 27(1), 9–19. https://doi.org/10.37470/1.27.1.247
Ghozali. (2021). Aplikasi Analisis Multivariate dengan Program IBM SPSS 26 (Edisi 10). Badan Penerbit Universitas Diponegoro. https://docshare.wps.com/id/document/multivariate-analysis-application-using-ibm-spss-26-edition-10/86663/
Jensen, C., & Meckling, H. (1976). THEORY OF THE FIRM : MANAGERIAL BEHAVIOR , AGENCY COSTS AND OWNERSHIP STRUCTURE I . Introduction and summary In this paper WC draw on recent progress in the theory of ( 1 ) property rights , firm . In addition to tying together elements of the theory of e. 3, 305–360.
Julianty, I., Agung Ulupui, I. G. K., & Nasution, H. (2023). Pengaruh Financial Distress Dan Capital Intensity Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Pemoderasi. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 18(2), 257–280. https://doi.org/10.25105/jipak.v18i2.17171
Kemenkeu. (2025). Realisasi Sementara APBN 2025. https://www.kemenkeu.go.id/
Kementerian Keuangan Republik Indonesia. (2025). APBN KiTa: Kinerja dan Fakta Edisi Desember 2025. https://www.kemenkeu.go.id
Kusumadani, H., & Rahayuningsih, D. A. (2023). Apakah Karakteristik Perusahaan Dan Atribut Audit Memengaruhi Tax Avoidance? Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 6(1), 55–72. https://doi.org/10.29303/akurasi.v6i1.332
Luh, N., Ayu, P., & Dewi, K. (2024). Kepemilikan Manajerial , Financial Distress , Ukuran Perusahaan dan Penghindaran Pajak Managerial Ownership , Financial Distress , Company Size and Tax Avoidance. 1019–1031.
Mangoting, Y., Yuliana, O. Y., Effendy, J., Hariono, L., & Lians, V. M. (2021). The Effect of Tax Risk on Tax Avoidance. Jurnal Keuangan Dan Perbankan, 25(3), 570–584. https://doi.org/10.26905/jkdp.v25i3.5629
Mulyati, Y., Purnamasari, D., Mariana, C., & Andari, D. (2023). Moderation of Audit Quality on The Effect of Institutional Ownership and Managerial Ownership on Tax Avoidance. Jurnal Edukasi (Ekonomi, Pendidikan Dan Akuntansi), 11(2), 163–174. https://doi.org/http://dx.doi.org/10.25157/je.v11i2.12288
Pravitasari, H. A., & Khoiriawati, N. (2022). Pengaruh ukuran perusahaan , capital intensity dan sales growth terhadap penghindaran pajak. Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan Volume 4 Number 10, 2022 P-ISSN: 2622-2191 E-ISSN : 2622-2205 Open Access: https://journal.ikopin.ac.id/index.ph. 4(10).
Purwaningsih, F. R. (2025). PENGARUH PROFITABILITAS DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE DENGAN LEVERAGE SEBAGAI VARIABEL ( Studi Pada Perusahaan Manufaktur Sektor Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia. 1–18.
S.T. Tahilia, A. M., Sulistyowati, S., & Wasif, S. K. (2022). Pengaruh Komite Audit, Kualitas Audit, dan Konservatisme Akuntansi terhadap Tax Avoidance. Jurnal Akuntansi Dan Manajemen, 19(02), 49–62. https://doi.org/10.36406/jam.v19i02.722
Spence Michael. (1973). Signaling Theory Spence1973. The Quarterly Journal of Economics, 87(3), 355–374. http://www.jstor.org/stable/1882010
Sugiyono. (2022). Metode Penelitian Kuantitatif. Alfabeta.
Utami, G. P. (2025). Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, dan, Capital Intensity Terhadap Agresivitas Pajak Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023. Global Accounting: Jurnal Akuntansi, 4(1), 2–8. http://eprints.kwikkiangie.ac.id/id/eprint/5575
Watss, R. L., & Zimmerman, J. L. (1986). Possitive Accounting Theory. Prentice-Hall Inc. https://ssrn.com/abstract=928677
Zahra, A. N. N., & Suryarini, T. (2025). Pengaruh Inventory Intensity, Environmental Performance, dan Capital Intensity terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Periode 2022–2024. ARBITRASE: Journal of Economics and Accounting, 6(2), 521–530. https://doi.org/10.47065/arbitrase.v6i2.2790
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Sastia Vriatna Pamara, Muliani Mangngalla (Author)
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
