Determinants of tax avoidance in consumer non-cyclical companies: evidence from Indonesia
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Abstract
This study examined the effect of managerial ownership, sales growth, capital intensity, and independent commissioners on tax avoidance in consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2021–2024 period. A quantitative approach was employed using secondary data obtained from annual financial reports. The sample consisted of 29 companies with 86 observations selected through purposive sampling. Data were analyzed using multiple linear regression. The results showed that managerial ownership had a negative and significant effect on tax avoidance, while sales growth had a positive and significant effect. In contrast, capital intensity and independent commissioners did not have a significant effect. The adjusted R-square value of 9.4% indicated that most of the variation in tax avoidance was explained by factors outside the model. These findings suggest that internal firm characteristics, particularly ownership structure and firm growth, play a more dominant role than governance mechanisms in influencing tax avoidance behavior. This study contributes by providing recent empirical evidence in the post-pandemic period and offers insights for improving corporate governance and tax compliance strategies.
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How to Cite
Rosa d. L. M, A. M. . and Louw, F. . (2026) “Determinants of tax avoidance in consumer non-cyclical companies: evidence from Indonesia”, Jurnal Mantik, 10(1), pp. 223-232. doi: 10.35335/mantik.v10i1.7168.
References
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Sidauruk, T. D., & Putri, N. T. P. (2022). Pengaruh Komisaris Independen, Karakter Eksekutif, Profitabiltas dan Ukuran Perusahaan terhadap Tax Avoidance. Studi Akuntansi, Keuangan, Dan Manajemen, 2(1), 45–57. https://doi.org/10.35912/sakman.v2i1.1498
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Ainniyya, S. M., Sumiati, A., & Susanti, S. (2021). Pengaruh Leverage, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Tax Avoidance. Owner, 5(2), 525–535. https://doi.org/10.33395/owner.v5i2.453
Al Hafid, M., & Dharma, F. (2026). Pengaruh Karakter Eksekutif, Capital Intensity dan Sales Growth terhadap Tax Avoidance pada Perusahaan Sektor Healthcare yang Terdaftar di Bursa Efek Indonesia Periode 2021–2024. RIGGS: Journal of Artificial Intelligence and Digital Business, 4(4), 13067–13079. https://doi.org/10.31004/riggs.v4i4.5681
Aprivia, C., & Louw, F. (2025). Determinants of Tax Avoidance: Institutional Ownership as a Moderator. 19(03).
Aulia Rana, R., & Christina, V. (2025). Pengaruh Kepemilikan Institusional, Komisaris Independen, dan Komite Audit terhadap Tax Avoidance. Journal of Economics and Business UBS, 14(5), 1159–1169. https://doi.org/10.52644/ccfzrx44
Dewi, S. L., & Oktaviani, R. M. (2021). Pengaruh Leverage, Capital Intensity, Komisaris Independen Dan Kepemilikan Institusional Terhadap Tax Avoidance. Akurasi?: Jurnal Studi Akuntansi Dan Keuangan, 4(2), 179–194. https://doi.org/10.29303/akurasi.v4i2.122
Galuh Adella Lokahita, & Sevty Wahiddirani Saputri. (2024). Pengaruh Leverage, Kepemilikan Institusional, dan Kepemilikan Manajerial terhadap Penghindaran Pajak. AKUA: Jurnal Akuntansi Dan Keuangan, 3(4), 217–229. https://doi.org/10.54259/akua.v3i4.3031
Hendrianto, A. J., Suripto, S., Effriyanti, E., & Hidayati, W. N. (2022). Pengaruh Sales growth, Capital intensity, Kompensasi Eksekutif, dan Kepemilikan Manajerial Terhadap Penghindaran Pajak. Owner, 6(3), 3188–3199. https://doi.org/10.33395/owner.v6i3.1054
Inayatus Sholekah, F., Meita Oktaviani, R., Ekonomika, F., & Stikubank Semarang, U. (2022). PENGARUH PROFITABILITAS, SALES GROWTH DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK. 6(2), 2022.
Indah Sasmita, A. (2025). Pengaruh Pertumbuhan Penjualan, Intensitas Modal dan Kepemilikan Manajerial Terhadap Penghindaran Pajak.
Independen, D. K., Audit, K., & Fitriani, F. A. (2024). 1221-2422-1-Pb. 03(03), 320–330.
Iqbal, I., Anindya, D. A., & Pane, A. A. (2022). Pengaruh Capital Intensity, Sales Growth, Kepemilikan Institusional Terhadap Tax Avoidance Pada Perusahaan Manufaktur Yang Terdaftar Pada Bursa Efek Indonesia Periode 2016 – 2019. Jurnal Ilmiah Akuntansi Keuangan Dan Bisnis (JIKABI), 1(1), 80–94. https://doi.org/10.31289/jbi.v1i1.1063
Jurnal, H., Ghina, N., Herawati, R., Hapsari, D. I., & Purwantoro, P. (2024). Pengaruh Transfer Pricing, Kepemilikan Asing, Dan Intensitas Modal Terhadap Penghindaran Pajak (Vol. 11, Issue 2).
Kartika Tari, & Hengky Leon. (2025). Pengaruh Sales Growth, Capital Intensity dan Leverage terhadap Tax Avoidance pada Perusahaan Sektor Energi di Bursa Efek Indonesia. AKUA: Jurnal Akuntansi Dan Keuangan, 4(4), 671–683. https://doi.org/10.54259/akua.v4i4.5529
Lukito, D. P., & Sandra, A. (2021). PENGARUH CAPITAL INTENSITY, PROFITABILITAS, DAN FINANCIAL DISTRESS TERHADAP TAX AVOIDANCE. Jurnal Akuntansi, 10(2), 114–125. https://doi.org/10.46806/ja.v10i2.803
Meidita Andrilia, & Hari Setiyawati. (2025). Business Strategy, Capital Intensity, Tax Avoidance: Good Corporate Governance as a Moderator. Jurnal Akuntansi, 29(3), 426–445. https://doi.org/10.24912/ja.v29i3.2755
Nathasya, H. (2024). No Title?????. Edu Research Indonesian Institute For Corporate Learning And Studies (IICLS), 5(1), 70–80.
Nur Fajriah, & Meta Nursita. (2024). Pengaruh Pertumbuhan Penjualan, Intensitas Modal, Umur Perusahaan dan Ukuran Perusahaan Terhadap Penghindaran Pajak. AKUA: Jurnal Akuntansi Dan Keuangan, 3(2), 62–72. https://doi.org/10.54259/akua.v3i2.2432
Nurhasanah, S., & Indradi, D. (2024). Indonesian Journal of Management Studies (I J M S).
Prastiyanti, S., & Mahardhika, A. S. (2022). Risani. Jurnal Ilmiah Mahasiswa Manajemen, Bisnis Dan Akuntansi (JIMMBA), 4(4), 513–526.
Sagita Feby Riskina Haloho. (2021). Pengaruh Kepemilikan Institusional, KepemilikanManajerial, Dewan Komisaris Independen dan LeverageTerhadap Tax Avoidance (Studi Empiris pada PerusahaanPertambangan yang Terdaftar di Bursa Efek IndonesiaTahun 2016-2019). Prosiding: Ekonomi Dan Bisnis, 1(1), 706–719.
Septanta, R. (2023). The Influence of Institutional Ownership, Managerial Ownership, and Fiscal Loss Compensation on Tax Avoidance. SCIENTIFIC JOURNAL OF REFLECTION?: Economic, Accounting, Management and Business, 6(1), 95–104.
Sidauruk, T. D., & Putri, N. T. P. (2022). Pengaruh Komisaris Independen, Karakter Eksekutif, Profitabiltas dan Ukuran Perusahaan terhadap Tax Avoidance. Studi Akuntansi, Keuangan, Dan Manajemen, 2(1), 45–57. https://doi.org/10.35912/sakman.v2i1.1498
Susanto, A., & Hanah, S. (2024). Pengaruh Leverage, Capital Intensity dan Inventory Intensity Terhadap Tax Avoidance (Studi Empiris pada Perusahaan Sub Sektor Pharmaceuticals & Health Care yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018—2022). JURNAL ECONOMINA, 3(1), 123–147. https://doi.org/10.55681/economina.v3i1.1169
Wulandari, P. R., Apriada, K., & Irwansyah, M. R. (2023). FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA. JURNAL ECONOMINA, 2(8), 2193–2212. https://doi.org/10.55681/economina.v2i8.750
Zahrani, C. S., Marundha, A., & Khasanah, U. (2023). Konservatisme Akuntansi, Capital Intensity, Profitabilitas Dan Tax Avoidance. Jurnal Economina, 2(10), 3020–3040. https://doi.org/10.55681/economina.v2i10.931
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