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This is a Quantitative Study study.

October 12, 2025Open Access

The Effect of Good Corporate Governance, Leverage, and Income Smoothing on Tax Avoidance

DPDian PurnamasariUniversitas Pembangunan Nasional Veteran Yogyakarta FCFidela Nur CarissaUniversitas Pembangunan Nasional Veteran Yogyakarta

Key Points

Tax avoidance is significantly influenced by good corporate governance, leverage, and income smoothing.
The study found institutional ownership plays a crucial role in reducing tax avoidance metrics.
Independent commissioners and audit committees do not significantly influence tax avoidance practices.
Data from 152 financial sector companies on the Indonesia Stock Exchange was thoroughly analyzed over three years.

Abstract

This study aims to empirically examine the effect of good corporate governance, Leverage, and income smoothing on tax avoidance in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The data consist of annual financial reports from financial sector companies for the years 2021–2023. The research population comprises all financial sector firms listed on the IDX, with a total of 152 samples selected using a purposive sampling method and analyzed using the Statistical Package for the Social Sciences (SPSS). The results reveal that institutional ownership, Leverage, and income smoothing significantly affect tax avoidance, whereas independent commissioners and audit committees show no significant influence on this practice.

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