THE EFFECT OF PROFITABILITY, MANAGERIAL OWNERSHIP, AND FIRM SIZE ON TAX AVOIDANCE
DOI:
https://doi.org/10.5281/zenodo.21457668Keywords:
Tax Avoidance, Profitability, Managerial Ownership, Firm Size .Abstract
This study aims to analyze the effect of profitability , managerial ownership, and firm size on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. The research sample was obtained using purposive sampling . The number of samples in the study was 232. Data analysis used multiple linear regression. In this study , tax avoidance is not only seen as a tax saving strategy, but also as part of an effort to increase company efficiency in managing fiscal burdens legally. This efficiency allows companies to optimize operational cash flow, increase the availability of funds for investment, and strengthen long-term financial performance. These findings indicate that companies with high profitability, large company size, and strong managerial ownership tend to utilize tax planning strategies to achieve efficient use of resources and maximize company value. The results show that firm size , profitability , and managerial ownership have a positive and significant effect on tax avoidance .
References
Alifedrin, G. R., & Firmansyah, E. A. (2023). Risiko likuiditas dan profitabilitas perbankan syariah: Peran FDR, LAD, LTA, NPF, dan CAR. Publikasi Media Discovery Berkelanjutan.
Andriani, A. F., & Sinabutar, G. P. R. (2020). Pengaruh tingkat pajak efektif perusahaan terhadap pemberhentian direktur utama. Scientax: Jurnal Kajian Ilmiah Perpajakan Indonesia, 2(1), 76–99. https://doi.org/10.52869/st.v2i1.48
Asmawati, & Amanah. (2013). Pengaruh struktur kepemilikan, keputusan keuangan terhadap nilai perusahaan: Profitabilitas sebagai variabel moderating. Jurnal Wacana Ekonomi, 12(1), 1–10.
Bandaro, L. A. S., & Ariyanto, S. (2020). Pengaruh profitabilitas, ukuran perusahaan, leverage, kepemilikan manajerial dan capital intensity ratio terhadap tax avoidance. Jurnal Akuntansi dan Manajemen.
Bareksa. (2025, May 16). Laba ANTM, INCO hingga ARTO naik ratusan persen: Rekap kinerja emiten kakap kuartal I 2025.
Brigham, E. F., & Houston, J. F. (2010). Fundamentals of financial management. Harcourt College Publishers.
Harjanto, G. M. K., & Tjahjono, J. K. (2025). Pengaruh firm size terhadap tax avoidance dengan variabel kinerja keuangan sebagai variabel kontrol. Jurnal Bisnis Terapan, 9(1), 63–74.
Hartadinata, S., & Tjaraka, H. (2013). Analisis pengaruh kepemilikan manajerial, kebijakan hutang, dan ukuran perusahaan terhadap tax aggressiveness pada perusahaan manufaktur di Bursa Efek Indonesia periode tahun 2008–2010. Jurnal Ekonomi dan Bisnis, 23(3), 195–210.
Indriastuti, M., & Wardana, A. B. (2020). Peran akuntansi sebagai solusi atas ketidakadilan pengenaan pajak bagi UMKM. Seminar Nasional Akuntansi (SENA) III, 4, 115–126.
Irianto, B. S., Sudibyo, Y. A., & Wafirli, A. (2017). The influence of profitability, leverage, firm size and capital intensity towards tax avoidance. International Journal of Accounting and Taxation, 5(2), 33–41.
Mahdiana, M. Q., & Amin, M. N. (2020). Pengaruh profitabilitas, leverage, ukuran perusahaan, dan sales growth terhadap tax avoidance. Jurnal Akuntansi Trisakti, 7(1), 127–138.
Meliani, C. N., & Lesmana, D. (2022). Pengaruh kepemilikan manajerial dan konservatisme akuntansi terhadap tax avoidance. Jurnal Informasi Akuntansi (JIA), 1(3), 1–15. https://doi.org/10.32524/jia.v1i3.724.
Merslythalia, D. R., & Lasmana, M. S. (2016). Pengaruh kompetensi eksekutif, ukuran perusahaan, komisaris independen, dan kepemilikan institusional terhadap tax avoidance. Jurnal Ilmiah Akuntansi dan Bisnis, 11(2), 117–124.
Muslimin, Kufepaksi, M., & Hasnawati, S. (2025). Teori agensi, blockholders, dan rekapitalisasi utang. Pustaka Peradaban.
Najihah, N., Winarsih, & Mutoharoh. (2024). The role of ownership structure on corporate tax avoidance: Evidence from manufacturing company in Indonesia. Jurnal Manajemen Bisnis, 1097–1110.
Nuriyah, S., & Wahyudin, A. (2022). Pengaruh profitabilitas, leverage, kompensasi manajemen dan ukuran perusahaan terhadap tax avoidance. Unnes Journal of Capital Market Studies, 11(2), 79–90.
Richie, & Triyani, Y. (2021). Pengaruh ukuran perusahaan, leverage, sales growth, dan umur perusahaan terhadap tax avoidance. Jurnal Akuntansi, 12(1), 45–56.
Risdiana. (2023). Pengaruh profitabilitas, karakter eksekutif, ukuran perusahaan dan kepemilikan institusional terhadap tax avoidance di Bursa Efek Indonesia (studi empiris perusahaan properti dan real estate periode 2019–2021). Jurnal Akuntansi dan Keuangan.
Sugiyono. (2015). Metode Penelitian Kombinasi (Mixed Methods). Alfabeta.
Suhendra. (2024). Manajemen laba, corporate tax avoidance, dan nilai perusahaan. PT Luana Publishing House.
Sulastri, Sopriyanti, M., Santoso, R. A., & Toly, A. A. (2024). Faktor-faktor yang mempengaruhi tax avoidance berdasarkan literature perusahaan pertambangan sub sektor logam dan sejenisnya yang terdaftar di Bursa Efek Indonesia [Factors Affecting Tax Avoidance Based on the Literature of Metal and Related Sub-Sector Mining Companies Listed on the Indonesia Stock Exchange]. Jurnal Ekonomi, Manajemen, Akuntansi, 3(4), 450–462. https://doi.org/10.33395/owner.v5i2.453
Suteja, J. (2015). Struktur kajian kepemilikan perusahaan terbuka di Indonesia. Universitas Pasundan.
Tristianto, D., & Oktaviani, R. M. (2016). Faktor-faktor yang mempengaruhi tax avoidance dengan leverage sebagai variabel mediasi. Dinamika Akuntansi Keuangan dan Perbankan, 5(1), 66–81.
Mahdiana, M. Q., & Amin, M. N. (2020). Pengaruh profitabilitas, leverage, ukuran perusahaan, dan sales growth terhadap tax avoidance. Jurnal Akuntansi Trisakti, 7(1), 127–138.
Zahirah, A. (2017). Pengaruh leverage, kepemilikan institusional, kepemilikan manajerial dan ukuran perusahaan terhadap penghindaran pajak. JOM Fekon, 4(1), 3543–3556.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Harvey Eddyson
This work is licensed under a Creative Commons Attribution 4.0 International License.
