The Influence of Corporate Characteristics on Tax Avoidance and Corporate Tax Disclosure: evidence from manufacturing companies listed on the indonesia stock exchange (idx) from 2018 to 2022
Keywords:
leverage; manufacturing company; profitability; size; tax avoidance; tax disclosure.
Abstract
Objective – This study investigates the impact of company characteristics on tax avoidance and tax disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018–2022 period. This research is a type of quantitative research with a causal study design. Based on nonprobability sampling with a purposive sampling approach, a sample of 76 companies with a period of 5 years was obtained, so there were 380 observations. The data analysis method used in this study is panel data regression analysis with Microsoft Excel 2019 software and EViews 13.0 as the analysis tool. Based on the results of research and discussion, researchers can conclude that profitability has a positive and significant effect on tax avoidance, which indicates that the higher the company's profitability, the more likely the company is carry out strategies to reduce its tax liability. However, size and leverage have a positive but not significant effect. Thus, the size and level of corporate debt do not significant. Furthermore, profitability, size, and leverage have a positive and significant effect on tax disclosure both partially and simultaneously. That is, companies that are more profitable, larger, and have higher debt tend to be more transparent in disclosing their tax information. This suggests that these factors influencing the extent to which companies are willing to disclose their taxation information (p<0.05 value). this study only conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period did not use control variables as other variables that can affect tax avoidance and tax disclosure. This study provides information that to minimize tax avoidance intentions on Corporate Taxpayers, the tax officer can analyze the company characteristics on ROA financial performance, size, and leverage. Conduct an internal analysis of the company's financial performance and capital structure. Review ROA rates, company size, and leverage ratios periodically to understand how these variables correlate with tax policy. Provide education and training to finance and management teams on the role of ROA, size, and leverage in tax policy. Ensure a better understanding of how these variables affect a company's tax outcome.
Downloads
Download data is not yet available.
References
Abdelfattah, T. & Aboud, A., 2020. Tax avoidance, corporate governance, and corporate social responsibility: The case of the Egyptian capital market. Journal of International Accounting, Auditing and Taxation.
ACFE, 2019. Association of Certified Fraud Examiners (ACFE) Survei Fraud Indonesia.
Anggraini, D. D., 2020. Analisis Pengaruh Sustainability Reporting Terhadap Tax Avoidance. Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi (STIE) Perbanas, Surabaya.
Ardiansyah, M. N., Zulaihati, S. & Mardi, 2023. The Effect Of Independent Commissioners, Company Size And Profitability On Tax Avoidance In Companies Listed In The Idx80 Index Of The Indonesia Stock Exchange. International Journal of Multidisciplinary Research and Literature, pp. Vol. 2, No. 1, January 2023 pp. 1-120.
Ariseno, M. K., 2022. Analisis Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Reporting. Skripsi Universitas Islam Negeri Syarif Hidayatullah.
Asih , K. L. & Darmawati, D., 2021. The Role of Independent Commisioners in Moderating the Effect of Profitability, Company Size and Company Risk on Tax Avoidance. Asia Pacific Fraud Journal, pp. 235-248.
Bala, S. A. & Babangida, M. E. a. M. A., 2022. Company’s characteristics and corporate sustainability reporting practice of listed manufacturing companies in Nigeria. International Journal of Financial Management and Economics, pp. 49-55.
Bilicka, et al., 2022. Tax strategy disclosure: A greenwashing mandate. ZEW Discussion Papers.
Bilicka, K., Eberhard, E. C., Seregni, C. & Stage, B. M. B., 2021. Qualitative Information Disclosure: Is Mandating Additional Tax Information Disclosure Always Useful?. University of Mannheim & ZEW Mannheim.
CNBC , 2021. Ngakalin Pajak, Sri Mulyani: Banyak Perusahaan Ngaku Rugi!.
Damayanty, P., Wahab, D. & Safitri, N., 2022. Pengaruh Profitabilitas, Firm Size Dan Aktivitas Perusahaan Terhadap Pengungkapan Sustainability Report. JURNAL ILMIAH EDUNOMIKA.
Dao, H. N. et al., 2022. Analysis Of Factors Affecting Sustainable Development Information Disclosure at Mining Enterprises Listed on The Vietnam Stock Market. Journal of Positive School Psychology, pp. Vol. 6, No. 6, 6185 – 6191.
Emeneka, O. L. & Ezejiofor, R. A., 2022. Leverage And Social Sustainability Reporting On Listed Oil And Gas Firms In Nigeria. International Journal of Advanced Academic Research, pp. Vol. 8, Issue 3.
Fahmi, I., 2018. Pengantar Manajemen Keuangan. Bandung: Alfabeta.
Hamilah , 2020. The Effect of Commissioners, Profitability, Leverage, and Size of the Company to Submission Timeliness of the Financial Statements Tax Avoidance as an Intervening Variable. Systematic Review Pharmacy, pp. 349-357.
Hasan, A., Hussainey, K. & Aly, D., 2022. Determinants of sustainability reporting decision: evidence from Pakistan. Journal of Sustainable Finance & Investment, pp. 12:1, 214-237.
Hery, 2015. Analisis Laporan Keuangan. Yogyakarta: Center for Academic Publishing Services.
Hitchner, J. R., 2017. Financial Valuation: Application and Model. USA: Jihn Wiley&Sons,Inc.New Jersey.
Imron, A. & Hamidah, 2022. ANALISIS PENGARUH UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Pada Perusahaan yang Tercatat Sebagai Pemenang Dalam NCSR). Jurnal Akuntansi dan Pajak.
Izazi, W. F., 2022. Pengaruh Kinerja Keuangan, Ukuran Perusahaan Dan Corporate Governance Terhadap Pengungkapan Sustainability Report. Skripsi Program Studi Strata 1 Akuntansi Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta .
Jasmine, U. Z. & Paulus, S., 2017. Pengaruh Leverage, Kepelimikan Institusonal, Ukuran Perusahaan, Dan Profitabilitas Terhadap Penghindaran Pajak (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2012-2014. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, pp. 4(1), 1786-1800.
Liana, S., 2019. Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan , dan Dewan Komisaris Independen terhadap Pengungkapan Sustainability Report. Jurnal Ekonomi & Ekonomi Syariah, Volume Vol 2 No 2, pp. 2614-3259.
LKPP, 2023. Perkembangan Rasio Realisasi Defisit Terhadap PDB periode 2012-2022. In: Jakarta: Lembaga Kebijakan Pengadaan Barang/Jasa Pemerintah (LKPP).
Mahkamah Agung Republik Indonesia, 2017. Putusan Mahkamah Agung Nomor 946/B/PK/PJK/2017 Direktur Jenderal Pajak VS PT. Coca Cola Indonesia. DKI Jakarta: Mahkamah Agung Republik Indonesia.
Melissa; Itan, Iskandar, 2022. The Effect Of Board Characteristics On Tax Avoidance With Sustainability Performance As A Mediating Variable. The 2nd Conference on Management, Business, Innovation, Education, and Social Science (CoMBInES) Taichung, Taiwan.
Melissa & Itan, I., 2022. The Effect Of Board Characteristics On Tax Avoidance With Sustainability Performance As A Mediating Variable. The 2nd Conference on Management, Business, Innovation, Education, and Social Science (CoMBInES).
Mgammal, M. H., 2020. Corporate tax planning and corporate tax disclosure. Meditari Accountancy Research, pp. 327-364.
Mocanu, M., Constantin, S.-B. & Răileanu, V., 2021. Determinants of tax avoidance – evidence on profit tax-paying companies in Romania. ECONOMIC RESEARCH-EKONOMSKA ISTRAŽIVANJA, pp. VOL. 34, NO. 1, 2013–2033.
OECD, 2023. Revenue Statistics in Asia and the Pacific 2023 ─ Indonesia. s.l.:The Organization for Economic Cooperation and Development (OECD) .
Okerekeoti & Chinedu U, 2022. Effect Of Firm Attributes On Tax Avoidance Of Food Production Companies In Nigeria. International Journal of Research Publication and Reviews, pp. 1296-1305.
Paskalina, M. & Murtianingsih, 2022. Determinants Of Tax Aggressiveness In Food And Beverage Sub Sector Companies Listed On The Indonesia Stock Exchange. International Journal of Educational Research & Social Sciences.
Pohan, C. A., 2016. Manajemen Perpajakan Strategi Perencanaan Pajak dan Bisnis. Jakarta: PT.Gramedia Pustaka Utama.
Pratama, A. & Pratiwi, A. P., 2022. Tax Disclosure in Financial Statements: The Case of Indonesia. International Journal of Applied Economics, Finance and Accounting, pp. 50-59.
Purnomo, D. R. & Widyawati, D., 2022. Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Tax Avoidance. Jurnal Ilmu dan Riset Akuntansi.
Sa’ad, H. N., Abubakar , Z. & Suleiman, S., 2023. Accounting Conservatism And Corporate Tax Avoidance. The International Journal of Banking and Finance, p. 51 –66.
Sari, D., Wardani, R. K. & Lestari, D. F., 2021. The Effect of Leverage, Profitability and Company Size on Tax Avoidance (An Empirical Study on Mining Sector Companies Listed on Indonesia Stock Exchange Period 2013-2019). Turkish Journal of Computer and Mathematics Education, pp. Vol.12 No. 4 (2021), 860-868.
Sekaran, U. & Bougie, R., 2017. Metode Penelitian untuk Bisnis: Pendekatan Pengembangan-Keahlian, Edisi 6, Buku 2. Jakarta Selatan: Salemba Empat.
Siregar, A. O., 2021. The Effect of Profitability, Leverage and Company Size on Tax Avoidance in the Automotive Sector Manufacturing Companies. Akurasi: Jurnal Riset Akuntansi dan Keuangan, Volume Vol 3, No.2, 2021, pp. 103 - 118.
Sriyono & Andesto, R., 2022. The Effect Of Profitability, Leverage And Sales Growth On Tax Avoidance With The Size Of The Company As A Moderation Variable. DIJMS: Sinasti International Journal of Management Science, pp. 122-126.
Stefani, M. & Paramitha, M., 2022. Pengaruh Sustainability Reporting, Corporate Social Responsibility, Leverage Dan Komisaris Independen Terhadap Penghindaran Pajak. Jurnal Locus: Penelitian & Pengabdian, pp. Volume 1 No. 4 Juli 2022 E-ISSN 2829-7334| P-ISSN 2829-5439.
Sugiyono, 2017. Statistika Untuk Penelitian. Bandung: Alfa Beta.
Sunarto , Widjaja, B. & Oktaviani , R. M., 2021. The Effect of Corporate Governance on Tax Avoidance: The Role of Profitability as a Mediating Variable. Journal of Asian Finance, Economics and Business , Volume Vol 8 No 3 (2021) 0217–0227.
Supriyati, S. & Anggraini, D. D., 2020. Sustainability Reporting and Tax Aggressiveness: Evidence from a Public Company in Indonesia. Indonesian Journal of Sustainability Accounting and Management.
Tanjung, P. R. S., 2021. The Effect Of Good Corporate Governance, Profitability And Company Size On Sustainability Report Disclosure. EPRA International Journal of Economics, Business and Management Studies (EBMS).
Utami, R. A. & Sariwulan, T., 2022. Pengaruh Profitabilitas, Ukuran Perusahaan Dan Komite Audit Terhadap Pengungkapan Sustainability Report. Skripsi (S1) thesis, Perpustakaan Fakultas Ekonomi dan Bisnis Unpas..
Weber , V. & Müßig, A., 2022. The Effect of Business Strategy on Risk Disclosure. Accounting in Europe.
Wirawan, S. L. & Yuniarwati, 2022. Faktor-Faktor Yang Mempengaruhi Tax Avoidance pada Perusahaan Barang Konsumsi di Indonesia. Jurnal Ekonomi, pp. 318-337.
ACFE, 2019. Association of Certified Fraud Examiners (ACFE) Survei Fraud Indonesia.
Anggraini, D. D., 2020. Analisis Pengaruh Sustainability Reporting Terhadap Tax Avoidance. Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi (STIE) Perbanas, Surabaya.
Ardiansyah, M. N., Zulaihati, S. & Mardi, 2023. The Effect Of Independent Commissioners, Company Size And Profitability On Tax Avoidance In Companies Listed In The Idx80 Index Of The Indonesia Stock Exchange. International Journal of Multidisciplinary Research and Literature, pp. Vol. 2, No. 1, January 2023 pp. 1-120.
Ariseno, M. K., 2022. Analisis Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Pengungkapan Sustainability Reporting. Skripsi Universitas Islam Negeri Syarif Hidayatullah.
Asih , K. L. & Darmawati, D., 2021. The Role of Independent Commisioners in Moderating the Effect of Profitability, Company Size and Company Risk on Tax Avoidance. Asia Pacific Fraud Journal, pp. 235-248.
Bala, S. A. & Babangida, M. E. a. M. A., 2022. Company’s characteristics and corporate sustainability reporting practice of listed manufacturing companies in Nigeria. International Journal of Financial Management and Economics, pp. 49-55.
Bilicka, et al., 2022. Tax strategy disclosure: A greenwashing mandate. ZEW Discussion Papers.
Bilicka, K., Eberhard, E. C., Seregni, C. & Stage, B. M. B., 2021. Qualitative Information Disclosure: Is Mandating Additional Tax Information Disclosure Always Useful?. University of Mannheim & ZEW Mannheim.
CNBC , 2021. Ngakalin Pajak, Sri Mulyani: Banyak Perusahaan Ngaku Rugi!.
Damayanty, P., Wahab, D. & Safitri, N., 2022. Pengaruh Profitabilitas, Firm Size Dan Aktivitas Perusahaan Terhadap Pengungkapan Sustainability Report. JURNAL ILMIAH EDUNOMIKA.
Dao, H. N. et al., 2022. Analysis Of Factors Affecting Sustainable Development Information Disclosure at Mining Enterprises Listed on The Vietnam Stock Market. Journal of Positive School Psychology, pp. Vol. 6, No. 6, 6185 – 6191.
Emeneka, O. L. & Ezejiofor, R. A., 2022. Leverage And Social Sustainability Reporting On Listed Oil And Gas Firms In Nigeria. International Journal of Advanced Academic Research, pp. Vol. 8, Issue 3.
Fahmi, I., 2018. Pengantar Manajemen Keuangan. Bandung: Alfabeta.
Hamilah , 2020. The Effect of Commissioners, Profitability, Leverage, and Size of the Company to Submission Timeliness of the Financial Statements Tax Avoidance as an Intervening Variable. Systematic Review Pharmacy, pp. 349-357.
Hasan, A., Hussainey, K. & Aly, D., 2022. Determinants of sustainability reporting decision: evidence from Pakistan. Journal of Sustainable Finance & Investment, pp. 12:1, 214-237.
Hery, 2015. Analisis Laporan Keuangan. Yogyakarta: Center for Academic Publishing Services.
Hitchner, J. R., 2017. Financial Valuation: Application and Model. USA: Jihn Wiley&Sons,Inc.New Jersey.
Imron, A. & Hamidah, 2022. ANALISIS PENGARUH UKURAN PERUSAHAAN DAN STRUKTUR MODAL TERHADAP PENGUNGKAPAN SUSTAINABILITY REPORT (Pada Perusahaan yang Tercatat Sebagai Pemenang Dalam NCSR). Jurnal Akuntansi dan Pajak.
Izazi, W. F., 2022. Pengaruh Kinerja Keuangan, Ukuran Perusahaan Dan Corporate Governance Terhadap Pengungkapan Sustainability Report. Skripsi Program Studi Strata 1 Akuntansi Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta .
Jasmine, U. Z. & Paulus, S., 2017. Pengaruh Leverage, Kepelimikan Institusonal, Ukuran Perusahaan, Dan Profitabilitas Terhadap Penghindaran Pajak (Studi Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2012-2014. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, pp. 4(1), 1786-1800.
Liana, S., 2019. Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan , dan Dewan Komisaris Independen terhadap Pengungkapan Sustainability Report. Jurnal Ekonomi & Ekonomi Syariah, Volume Vol 2 No 2, pp. 2614-3259.
LKPP, 2023. Perkembangan Rasio Realisasi Defisit Terhadap PDB periode 2012-2022. In: Jakarta: Lembaga Kebijakan Pengadaan Barang/Jasa Pemerintah (LKPP).
Mahkamah Agung Republik Indonesia, 2017. Putusan Mahkamah Agung Nomor 946/B/PK/PJK/2017 Direktur Jenderal Pajak VS PT. Coca Cola Indonesia. DKI Jakarta: Mahkamah Agung Republik Indonesia.
Melissa; Itan, Iskandar, 2022. The Effect Of Board Characteristics On Tax Avoidance With Sustainability Performance As A Mediating Variable. The 2nd Conference on Management, Business, Innovation, Education, and Social Science (CoMBInES) Taichung, Taiwan.
Melissa & Itan, I., 2022. The Effect Of Board Characteristics On Tax Avoidance With Sustainability Performance As A Mediating Variable. The 2nd Conference on Management, Business, Innovation, Education, and Social Science (CoMBInES).
Mgammal, M. H., 2020. Corporate tax planning and corporate tax disclosure. Meditari Accountancy Research, pp. 327-364.
Mocanu, M., Constantin, S.-B. & Răileanu, V., 2021. Determinants of tax avoidance – evidence on profit tax-paying companies in Romania. ECONOMIC RESEARCH-EKONOMSKA ISTRAŽIVANJA, pp. VOL. 34, NO. 1, 2013–2033.
OECD, 2023. Revenue Statistics in Asia and the Pacific 2023 ─ Indonesia. s.l.:The Organization for Economic Cooperation and Development (OECD) .
Okerekeoti & Chinedu U, 2022. Effect Of Firm Attributes On Tax Avoidance Of Food Production Companies In Nigeria. International Journal of Research Publication and Reviews, pp. 1296-1305.
Paskalina, M. & Murtianingsih, 2022. Determinants Of Tax Aggressiveness In Food And Beverage Sub Sector Companies Listed On The Indonesia Stock Exchange. International Journal of Educational Research & Social Sciences.
Pohan, C. A., 2016. Manajemen Perpajakan Strategi Perencanaan Pajak dan Bisnis. Jakarta: PT.Gramedia Pustaka Utama.
Pratama, A. & Pratiwi, A. P., 2022. Tax Disclosure in Financial Statements: The Case of Indonesia. International Journal of Applied Economics, Finance and Accounting, pp. 50-59.
Purnomo, D. R. & Widyawati, D., 2022. Pengaruh Profitabilitas, Leverage Dan Ukuran Perusahaan Terhadap Tax Avoidance. Jurnal Ilmu dan Riset Akuntansi.
Sa’ad, H. N., Abubakar , Z. & Suleiman, S., 2023. Accounting Conservatism And Corporate Tax Avoidance. The International Journal of Banking and Finance, p. 51 –66.
Sari, D., Wardani, R. K. & Lestari, D. F., 2021. The Effect of Leverage, Profitability and Company Size on Tax Avoidance (An Empirical Study on Mining Sector Companies Listed on Indonesia Stock Exchange Period 2013-2019). Turkish Journal of Computer and Mathematics Education, pp. Vol.12 No. 4 (2021), 860-868.
Sekaran, U. & Bougie, R., 2017. Metode Penelitian untuk Bisnis: Pendekatan Pengembangan-Keahlian, Edisi 6, Buku 2. Jakarta Selatan: Salemba Empat.
Siregar, A. O., 2021. The Effect of Profitability, Leverage and Company Size on Tax Avoidance in the Automotive Sector Manufacturing Companies. Akurasi: Jurnal Riset Akuntansi dan Keuangan, Volume Vol 3, No.2, 2021, pp. 103 - 118.
Sriyono & Andesto, R., 2022. The Effect Of Profitability, Leverage And Sales Growth On Tax Avoidance With The Size Of The Company As A Moderation Variable. DIJMS: Sinasti International Journal of Management Science, pp. 122-126.
Stefani, M. & Paramitha, M., 2022. Pengaruh Sustainability Reporting, Corporate Social Responsibility, Leverage Dan Komisaris Independen Terhadap Penghindaran Pajak. Jurnal Locus: Penelitian & Pengabdian, pp. Volume 1 No. 4 Juli 2022 E-ISSN 2829-7334| P-ISSN 2829-5439.
Sugiyono, 2017. Statistika Untuk Penelitian. Bandung: Alfa Beta.
Sunarto , Widjaja, B. & Oktaviani , R. M., 2021. The Effect of Corporate Governance on Tax Avoidance: The Role of Profitability as a Mediating Variable. Journal of Asian Finance, Economics and Business , Volume Vol 8 No 3 (2021) 0217–0227.
Supriyati, S. & Anggraini, D. D., 2020. Sustainability Reporting and Tax Aggressiveness: Evidence from a Public Company in Indonesia. Indonesian Journal of Sustainability Accounting and Management.
Tanjung, P. R. S., 2021. The Effect Of Good Corporate Governance, Profitability And Company Size On Sustainability Report Disclosure. EPRA International Journal of Economics, Business and Management Studies (EBMS).
Utami, R. A. & Sariwulan, T., 2022. Pengaruh Profitabilitas, Ukuran Perusahaan Dan Komite Audit Terhadap Pengungkapan Sustainability Report. Skripsi (S1) thesis, Perpustakaan Fakultas Ekonomi dan Bisnis Unpas..
Weber , V. & Müßig, A., 2022. The Effect of Business Strategy on Risk Disclosure. Accounting in Europe.
Wirawan, S. L. & Yuniarwati, 2022. Faktor-Faktor Yang Mempengaruhi Tax Avoidance pada Perusahaan Barang Konsumsi di Indonesia. Jurnal Ekonomi, pp. 318-337.
Published
2026-06-24
How to Cite
Kalam Al Iqbal, & Evita Puspitasari. (2026). The Influence of Corporate Characteristics on Tax Avoidance and Corporate Tax Disclosure: evidence from manufacturing companies listed on the indonesia stock exchange (idx) from 2018 to 2022. Britain International of Humanities and Social Sciences (BIoHS) Journal, 8(3), 180-203. Retrieved from https://www.biarjournal.com/index.php/biohs/article/view/1528
Section
Articles
.png)
_.gif)
_.gif)
