October 15, 2025

The Effect of Managerial Ownership, Independent Commissioners, Company Size, and Profitability on Tax Avoidance

Key Points

Tax avoidance is primarily influenced by profitability, outweighing good corporate governance factors.
The analysis showed a significant relationship between managerial ownership and tax avoidance outcomes.
Panel data regression was utilized to assess the contribution of independent commissioners to tax avoidance.
The study included 20 companies from the Indonesian regular market for comprehensive analysis.

Abstract

This research aims to demonstrate and analyze several factors suspected of influencing tax avoidance. The factors used are external and internal, including managerial ownership, independent commissioners, company size, and corporate profitability. We used 20 companies listed on the Indonesian regular market. Our analysis technique used panel data regression. We found that tax avoidance in consumer sub-sector companies is more influenced by profitability than by good corporate governance instruments.

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Cite This Study

Manalu et al. (Tue,) studied this question.

synapsesocial.com/papers/68f01110f081da0584b567e8 https://doi.org/https://doi.org/10.55927/ijbae.v4i5.411

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