Tax Avoidance Trends Of Manufacturing Companies In Indonesia Listed On The Idx Through An Analysis Of The Company's Effective Tax Rate (ETR)

Andini Gina Maulida; Sri Suartini; Nurul Amalia Ramdan

doi:10.63922/ijebir.v5i05.4722

Andini Gina Maulida Singaperbangsa University, Karawang
Sri Suartini Singaperbangsa University, Karawang
Nurul Amalia Ramdan Singaperbangsa University, Karawang

DOI: https://doi.org/10.63922/ijebir.v5i05.4722

Keywords: Tax, Tax Avoidance, Effective Tax Rate (ETR), Manufacturing Companies, Indonesia Stock Exchange.

Abstract

This study aims to analyze tax avoidance trends in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period through an Effective Tax Rate (ETR) analysis. The study uses a quantitative descriptive method with secondary data obtained from the company's financial statements and annual reports. The research sample was selected using a purposive sampling technique based on predetermined criteria. Tax avoidance is measured using the ETR, which is calculated by comparing income tax expense to profit before tax. A lower ETR value indicates a higher level of corporate tax avoidance. The results show fluctuations in ETR values during the study period. In 2021 and 2022, PT Gajah Tunggal Tbk had the lowest ETR value, indicating the highest level of tax avoidance, while PT Indomobil Sukses International Tbk had the highest ETR value, indicating the lowest level of tax avoidance. In 2023, PT Indomobil Sukses International Tbk had the lowest ETR value, while PT Indospring Tbk had the highest ETR value. The research findings show that tax avoidance practices in manufacturing companies in Indonesia tend to fluctuate during the research period, so that ETR analysis can be used as an indicator to identify corporate tax avoidance tendencies.

References

Amalia, E. S., & Furqon, I. K. (2026). Fungsi Pajak Sebagai Sumber Penerimaan Negara : Studi Literatur. 6(1), 20–31.
Handayani, L. K., & Murniati, M. P. (2023). Perbandingan Effective Tax Rate ( Etr ) Dan Rasio Koreksi Fiskal Terhadap Aset Sebagai Indikator Tax Avoidance. 11(1), 1–12.
Haniv, M., Heliany, I., & Leksono, A. B. (2021). Analisis Yuridis Praktik Penghindaran Pajak Korporasi dalam Governance Abstract Authors.
Kurniawati, Y., & Bahiyyah, K. (2026). Trends in Tax Avoidance at PT Bentoel Internasional Tbk : An Evaluation Based on Effective Tax Rate ( ETR ) and Cash Effective Tax. 25, 118–126.
Mandavani, T. A., Evana, E., & Prasetyo, T. (2025). International Journal of Economics , Accounting , and Management. 2(1), 31–39.
Monic, J., & Lie, G. (2026). Tinjauan Hukum Terhadap Upaya Penanggulangan Penghindaran Pajak (Tax Avoidance) Di Indonesia. 16(3), 1–7.
Sangian, A. H., Savitri, D., & Siswanto, D. (2025). Perspektif Hukum Tentang Perbedaan Penghindaran Pajak ( Legal ) dan Penggelapan Pajak ( Ilegal ) di Indonesia. 5(10), 2141–2148.
Susanto, S. (2022). Urgensi Pengaturan Tax Avoidance Dalam Pendahuluan Self Assesment System merupakan metode yang dianut oleh sistem perpajakan ndonesia guna meningkatkan kepatuhan pembayaran pajak dari wajib pajak . Secara umum Self Assesment System merupakan metode pembay. 89–113.