FINANCIAL STRUCTURE AND PROFIT DYNAMICS SHAPING TAX AVOIDANCE IN INDONESIAN CONVENTIONAL BANKS LISTED 2020–2024
Published:
2026-07-06Downloads
Abstract
This study aims to examine the effect of leverage, firm size, profitability, and capital intensity on tax avoidance in conventional commercial banks listed on the Indonesia Stock Exchange during the 2020–2024 period. This study uses secondary data in the form of annual financial statements and applies a purposive sampling method, result-ing in 28 banks. The analytical technique employed is multiple linear regression using SPSS version 26. The results indicate that, partially, profitability has a significant effect on tax avoidance, while leverage, firm size, and capital intensity do not have a significant effect. However, simultaneously, leverage, firm size, profitability, and capi-tal intensity have a significant effect on tax avoidance. These findings indicate that tax avoidance practices in the banking sector are influenced by a combination of corporate financial characteristics, with profitability as the main determinant.
Keywords:
Leverage Firm Size Profitability Capital Intensity Tax Avoidance.References
Ainniya, S. M., Sumiati, A., & Susanti, S. (2021). Pengaruh Leverage, Pertumbuhan Penjualan, dan Ukuran Perusahaan Terhadap Tax Avoidance. Owner: Riset & Jurnal Akuntansi, 5(2). https://doi.org/10.33395/owner.v5i2.453
Andalenta, I., & Ismawati, K. (2022). Tax Avoidance Perusahaan Perbankan. Owner: Riset Dan Jurnal Akuntansi, 6(1), 225–233. https://doi.org/10.33395/owner.v6i1.627
Arista, D., Kuntadi, C., & Pramukty, R. (2023). Pengaruh Audit Tenure, Ukuran Perusahaan, dan Rotasi Audit Terhadap Kualitas Audit (Literature Review Audit Internal). Jurnal Economina, 2(6), 1247–1257. https://doi.org/10.55681/economina.v2i6.594
Dewi, S. L., & Oktaviani, R. M. (2021). Pengaruh Leverage, Capital Intensity, Komisaris Independen, dan Kepemilikan Institusional terhadap Tax Avoidance. Jurnal Studi Akuntansi Dan Keuangan, 4(2), 179–194. https://jurnal.unram.ac.id/jsak
Gustiati, W., & Diansyah. (2021). Pengaruh Kinerja Keuangan Terhadap Kredit Bermasalah pada Bank Pembangunan Daerah yang Terdaftar di Bursa Efek Indonesia. Media Studi Ekonomi, 24(1), 24–30. http://journal.uta45jakarta.ac.id/index.php/MSE
Harahap, R. M., Halim, E. H., & Indrawati, N. (2022). Analisis Pengaruh Leverage dan Ukuran Perusahaan terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Mediasi. Jurnal Administrasi Bisnis Terapan, 5(1). https://scholarhub.ui.ac.id/jabt
Hendayana, Y., Ramdhany, M. A., Pranowo, A. S., Rachmat, R. A. H., & Herdiana, E. (2024). Exploring impact of profitability, leverage and capital intensity on avoidance of tax, moderated by size of firm in LQ45 companies. Cogent Business & Management, 11(1). https://doi.org/10.1080/23311975.2024.2371062
Hermawan, S., Sudradjat, & Amyar, F. (2021). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan Terhadap Tax Avoidance Perusahaan Property dan Real Estate. JIAKES (Jurnal Ilmiah Akuntansi Kesatuan), 9(2), 359.
Ikhlas, A., & Mutmainah, K. (2025). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, dan Intensitas Modal terhadap Tax Avoidance (Studi Empiris pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2021 sampai 2023). Jamas: Jurnal Akuntansi, Manajemen & Perbankan Syariah, 5(2), 1–14.
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Laurencia, L. S., & Indarto, S. L. (2025). Determinasi Good Corporate Governance, CSR, Capital Intensity, dan Leverage terhadap Tax Avoidance pada Perusahaan Terdaftar di BEI. Jurnal Bina Akuntansi, 12(1), 133–142. https://doi.org/10.52859/jba.v12i1.707
Marsela, R. (2025). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas dan Capital Intensity Terhadap Tax Avoidance. Global Accounting: Jurnal Akuntansi, 4(1), 1–10. https://jurnal.ubd.ac.id/index.php/ga
Oktavia, V., Jefri, U., & Kusuma, J. W. (2021). Pengaruh Good Corporate Governance dan Ukuran Perusahaan Terhadap Tax Avoidance (Pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Periode 2015–2018). Jurnal Revenue, 1(2). https://doi.org/10.46306/rev.v1i2.16
Prasetya, G., & Muid, D. (2022). Pengaruh Profitabilitas dan Leverage Terhadap Tax Avoidance. Diponegoro Journal of Accounting, 11(1), 1–6. http://ejournal-s1.undip.ac.id/index.php/accounting
Rossa, P. A. E., Susandya, A. A. P. G. B. A., & Suryandari, N. N. A. (2023). Pengaruh Likuiditas, Profitabilitas, Pertumbuhan Perusahaan, Ukuran Perusahaan dan Struktur Modal terhadap Nilai Perusahaan Perusahaan Perbankan di BEI 2019-2021. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 5(1), 88–99.
S., M. A., & Mahpudin, E. (2024a). Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Barang Konsumsi Subsektor Makanan dan Minuman di Bursa Efek Indonesia Periode 2018–2022. Jurnal Ilmiah Wahana Pendidikan, 10(8), 656–664. https://doi.org/10.5281/zenodo.11112250
S., M. A., & Mahpudin, E. (2024b). Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Penghindaran Pajak. Jurnal Akuntansi Dan Keuangan.
Sari, M. R., & Indrawan, I. G. A. (2022). Pengaruh Kepemilikan Institusional, Capital Intensity, dan Inventory Intensity terhadap Tax Avoidance. Owner: Riset & Jurnal Akuntansi, 6(4), 4037–4040. https://doi.org/10.33395/owner.v6i4.1092
Sihotang, R., & Siagian, H. L. (2020). Pengaruh Penghindaran Pajak dan Profitabilitas terhadap Struktur Modal pada Perusahaan Konstruksi di BEI Tahun 2018–2019. Jurnal Ekonomi Dan Bisnis, 3(2), 95–108. https://ejournal.unai.edu/index.php/journalname (tambahkan jika tersedia link aslinya)
Sinaga, R., & Malau, H. (2021). Capital Intensity dan Implikasinya terhadap Tax Avoidance. Jurnal Ekonomi Dan Akuntansi.
Thelma, I., Okwo, I. M., & Okoro, C. O. (2023). Effect of Firm Characteristics on Financial Reporting Timeliness of Banking Sector in Nigeria. International Journal of Advanced Finance and Accounting.
Wahyuda, D. A., Falatifah, M., & Karlinah, Lady. (2025). Pengaruh Tax Planning, Tax Avoidance, dan Leverage Terhadap Firm Value. Owner: Riset & Jurnal Akuntansi, 9(2). https://doi.org/10.33395/owner.v9i2.2558
License
Copyright (c) 2026 Diansyah, Fina Dwi Apriyanti
This work is licensed under a Creative Commons Attribution 4.0 International License.
