Faktor-Faktor yang Berpengaruh terhadap Penghindaran Pajak pada Perusahaan Sektor Konsumen Siklikal

Marlyne Suteja; Susanto Salim

doi:10.61132/menawan.v4i5.2676

Authors

Marlyne Suteja Universitas Tarumanagara
Susanto Salim Universitas Tarumanagara

DOI:

https://doi.org/10.61132/menawan.v4i5.2676

Keywords:

Audit Quality, Cyclical Consumer Sector, Foreign Ownership, Institutional Ownership, Tax Avoidance

Abstract

This study aims to analyze the effects of institutional ownership, foreign ownership, and audit quality on tax avoidance in consumer cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative approach using secondary data obtained from companies’ annual reports. The sample was selected using purposive sampling, resulting in 21 companies with 105 observations. The data were analyzed using multiple linear regression with SPSS version 24. Tax avoidance was measured using the Effective Tax Rate (ETR), where a positive regression coefficient indicates a lower level of tax avoidance. Meanwhile, institutional ownership and foreign ownership were measured based on the proportion of share ownership, while audit quality was measured using a dummy variable distinguishing between Big Four and non-Big Four Public Accounting Firms. The results show that institutional ownership and foreign ownership have a significant negative effect on tax avoidance, while audit quality has a negative but insignificant effect. These findings indicate that ownership structure, particularly institutional and foreign ownership, plays a role in reducing tax avoidance practices through increased oversight of corporate management, while audit quality does not have a significant effect on tax avoidance in consumer cyclical sector companies during the study period.

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