Tax Avoidance In Manufacturing Companies: The Roles Of Independent Commissioners, CSR and Profitability
Keywords:
Independent Commissioners, CSR, Profitability, Tax Avoidance
Abstract
Tax avoidance is a significant structural constraint on state revenue in Indonesia, particularly during the post-pandemic economic recovery period. This study seeks to examine the contribution of independent commissioners, CSR, and profitability on tax avoidance practices among manufacturing companies listed on the Indonesian Stock Exchange during the period from 2020 to 2024. Using an agency theory framework, this study examines how governance mechanisms and financial performance influence management behavior in minimizing tax liabilities through tax avoidance strategies. The research employed a quantitative methodology with a purposive sampling technique, yielding 379 observations following outlier exclusion, which were examined through multiple linear regression analysis utilizing SPSS 29. The results demonstrate that profitability exerts a statistically significant negative influence on tax avoidance, implying that companies with high profit typically engage in reduce tax avoidance practices. In contrast, independent commissioners and CSR did not significantly affect tax avoidance, suggesting that the supervisory function of independent commissioners may not function optimally and that corporate social responsibility does not directly correlate with tax avoidance practices.
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Susanto, A. (2022). Pengaruh Corporate Social Responsibility (CSR) dan Karakteristik Perusahaan Terhadap Praktik Penghindaran Pajak Perusahaan yang Terdaftar di Bursa Efek Indonesia. Owner Riiset & Jurnal Akuntansi, 6(1), 541–553. https://doi.org/10.33395/owner.v6i1.551
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Asprilla, V., & Adi, P. H. (2023). Pengaruh Profitabilitas Terhadap Penghindaran Pajak dengan Komite Audit sebagai Variabel Moderasi. Owner Riiset & Jurnal Akuntansi, 7(3), 2031-2042. https://doi.org/10.33395/owner.v7i3.1522 Pengaruh
Azis, M. T., & Widianingsih, I. U. (2019). Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Penghindaran Pajak Pada Perusahaan Farmasi Di BEI. Jurnal Ilmiah Ekonomi Manajemen, 12(1), 40-51. https://doi.org/10.52657/jiem.v12i1.1444
Ernawati, Lannai, D., & Junaid, A. (2022). Pengaruh Corporate Governance Dan Corporate Social Responsibility Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Terdaftar Di BEI. Tata Kelola Jurnal Magister Akuntansi Universitas Muslim Indonesia, 9(1).
Fauziah, F., & Kurnia. (2019). Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Leverage Terhadap Penghindaran Pajak Perusahaan Sektor Industri Barang Konsumsi. Jurnal Ilmu Dan Riset Akuntansi, 10(4).
Hartanto, Y. A., & Sudirgo, T. (2023). Pengaruh Profitabilitas, Leverage, Kepemilikan Institusional dan Ukuran Perusahaan Terhadap Penghindaran Pajak. Jurnal Multiparadigma Akuntansi, V(2), 546–555. https://doi.org/10.24912/jpa.v5i2
Kurnianti, D., Mardiyati, U., & Indriani, T. (2021). Profitabilitas, CSR, Corporate Governance Dan Tax Avoidance Pada Perusahaan Manufaktur Periode 2014-2018. Jurnal Riset Manajemen Sains Indonesia (JRMSI), 12(1), 40-58. https://doi.org/10.21009/JRMSI.012.1.03
Lailiyah, C. Z., Massela, A., Yulianto, A., & Khalid, A. A. (2024). Impact of corporate social responsibility, profitability, leverage, and capital intensity on tax aggressiveness: The moderating role of firm size in Indonesian manufacturing sector.
Maulinda, I. P., & Fidiana. (2019). Pengaruh Corporate Social Responsibility, Profitabilitas Dan Good Corporate Governance Terhadap Tax Avoidance. Jurnal Ilmu Dan Riset Akuntansi, 8(4).
Murtina, W. S., Putra, W. E., & Yustien, R. (2020). Pengaruh Good Corporate Governance Terhadap Penghindaran Pajak (tax avoidance). Jurnal Akuntansi Dan Auditing, 17(2), 47-66. https://doi.org/10.14710/jaa.17.2.47-66
Nawangsari, A. T., Yudhanti, A. L., & Rusyda, H. (2022). Corporate Social Responsibility Disclosure dan Profitability Terhadap Tax Avoidance di Jakarta Islamic Index (JII). Research Article, 6(2). https://doi.org/10.21070/jas.v6i2.1614
Nurtanto, D. R., & Wulandari, S. (2024). Pengaruh CSR, Leverage, Dan Profitabilitas Terhadap Tax Avoidance. Jurnal Ilmiah MEA (Manajemen, Ekonomi, Dan Akuntansi), 8(1), 734-746. https://doi.org/10.31955/mea.v8i1.3723
Prasetyo, W. F., & Arif, A. (2022). Pengaruh Profitabilitas, Corporate Social Responsibility, Leverage, Dan Capital Intensity Terhadap Penghindaran Pajak. Jurnal Ekonomi Trisakti, 2(2), 375-390. https://doi.org/10.25105/jet.v2i2.14365
Puspitasari, D., Radita, F., & Firmansyah, A. (2021). Penghindaran Pajak Di Indonesia: Profitabilitas, Leverage, Capital Intensity. Jurnal Riset Akuntansi Tirtayasa, 06(02), 138-152. https://doi.org/10.48181/jratirtayasa.v6i2.10429
Putri, J., Rahmayanti, T., Kirana, S. S., & Rahmadita, F. (2024). Pengaruh Corporate Governance Dan Corporate Social Responsibility Terhadap Penghindaran Pajak. Jurnal Ilmiah Manajemen Dan Akuntansi, 1(4), 81-90. https://doi.org/10.69714/5frsy626 PENGARUH
Septiani, Y. (2021). Pengaruh Good Corporate Governance , Corporate Social Responsibility , dan Profitabilitas Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Produsen Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2014-2017). ECo-Fin, 3(2). https://doi.org/10.32877/ef.v3i2.404
Sudibyo, H. H. (2022). Pengaruh Profitabilitas, Leverage, Dan Pertumbuhan Penjualan Terhadap Penghindaran Pajak. JAMAN Jurnal Akuntansi Dan Manajemen Bisnis, 2(1), 78-85. https://doi.org/10.56127/jaman.v2i1.211
Susanto, A. (2022). Pengaruh Corporate Social Responsibility (CSR) dan Karakteristik Perusahaan Terhadap Praktik Penghindaran Pajak Perusahaan yang Terdaftar di Bursa Efek Indonesia. Owner Riiset & Jurnal Akuntansi, 6(1), 541–553. https://doi.org/10.33395/owner.v6i1.551
Tanjaya, C., & Nazir, N. (2021). Pengaruh Profitabilitas, Leverage, Pertumbuhan Penjualan, Dan Ukuran Perusahaan Terhadap Penghindaran Pajak. Jurnal Akuntansi Trisakti, 8(2), 189–208. https://doi.org/10.25105/jat.v8i2.9260
Wahdi, N. (2024). The Effect Of Corporate Social Responsibility, Profitability, Asset Intensity, Leverage On Tax Avoidance With Audit Quality As A Moderating Variable In Manufacturing Companies Listed On The BEI. Costing: Journal of Economic, Business and Accounting, 7(5), 1473-1489. https://doi.org/10.31539/costing.v7i5
Published
2026-06-05
How to Cite
Nissa, S. F., & Yulianto, A. (2026). Tax Avoidance In Manufacturing Companies: The Roles Of Independent Commissioners, CSR and Profitability. International Journal of Economics, Business and Innovation Research, 5(04), 269-284. https://doi.org/10.63922/ijebir.v5i04.3553
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