Indonesian Journal of Law and Economics Review
Vol 19 No 2 (2024): May
Tax Accounting

Corporate Governance and Firm Size Fail to Influence Tax Avoidance in Indonesia
Tata Kelola Perusahaan dan Ukuran Perusahaan Tidak Mempengaruhi Penghindaran Pajak di Indonesia


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  • Dimas Nugroho,
  • Herman Ernandi*
Dimas Nugroho
Universitas Muhammadiyah Sidoarjo, Indonesia
Herman Ernandi
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijler.v19i2.1069
Published May 28, 2024
Keywords
  • tax avoidance,
  • corporate governance,
  • firm size,
  • multiple linear regression,
  • Indonesia Stock Exchange
How to Cite
Nugroho, D., & Ernandi, H. (2024). Corporate Governance and Firm Size Fail to Influence Tax Avoidance in Indonesia. Indonesian Journal of Law and Economics Review, 19(2), 10.21070/ijler.v19i2.1069. https://doi.org/10.21070/ijler.v19i2.1069

Copyright (c) 2024 Dimas Nugroho, Herman Ernandi

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This work is licensed under a Creative Commons Attribution 4.0 International License.

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Abstract

This study examines the influence of corporate governance and firm size on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. Using a sample of 10 companies selected through purposive sampling, the research employed multiple linear regression analysis. The findings reveal that neither corporate governance nor firm size significantly impact tax avoidance, with significance levels of 0.669 and 0.069, respectively. These results suggest that these factors do not play a crucial role in tax avoidance strategies in the examined companies, providing insights for policymakers and stakeholders in understanding tax planning behaviors.

Highlights:

1. No significant impact of corporate governance on tax avoidance.
2. Firm size non-influential on tax avoidance strategies.
3. Limited role of these factors in Indonesian manufacturing firms.

Keywords: tax avoidance, corporate governance, firm size, multiple linear regression, Indonesia Stock Exchange

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