PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE
STUDI KASUS PADA PERUSAHAAN SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2024
Abstract
Tax ratio Indonesia masih tergolong rendah dibandingkan negara Asia Tenggara lainnya, sementara perusahaan cenderung meminimalkan beban pajak secara legal melalui celah regulasi. Fenomena ini diperparah dengan berbagai kasus transfer pricing dan penghindaran pajak di sektor tambang. Penelitian ini bertujuan untuk menguji pengaruh kepemilikan institusional, kepemilikan manajerial, dan kualitas audit terhadap tax avoidance. Populasi penelitian adalah perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Sampel ditentukan dengan metode purposive sampling dan diperoleh 27 perusahaan dengan total 135 observasi. Analisis menggunakan regresi data panel dengan bantuan Eviews 12. Hasil penelitian menunjukkan bahwa kepemilikan institusional berpengaruh positif signifikan terhadap tax avoidance, kepemilikan manajerial berpengaruh positif signifikan terhadap tax avoidance, sedangkan kualitas audit tidak berpengaruh terhadap tax avoidance. Penelitian ini memberikan kontribusi bagi regulator, investor, dan akademisi dalam memahami peran tata kelola dalam menekan penghindaran pajak di sektor tambang.
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Krisnawati, A., Sarsiti, & Mellindina, A. (2023). The Influence Of Profitability, Capital Intensity, Independent Board Of Commissioners, Audit Committee, Managerial Ownership And nstitutional Ownership On Tax Avoidance. International Conference on Digital Advance Tourism, Management and Technology, 1(1), 166–173. https://doi.org/10.56910/ictmt.v1i1.60
Lungu, C., Burcă, V., Ovidiu-Constantin, & Dumitrescu, B. (2020). The Association between Audit Quality and Corporate Tax Avoidance. A Bibliometric Review of Literature and Early Evidence on the European Union, from the Perspective of Tax-Related Key Audit Matters Disclosure. Journal MDPI, 16(3). https://www.mdpi.com/1911-8074/16/8/345
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Meliani, C. N., & Lesmana, D. (2022). Pengaruh Kepemilikan Manajerial Dan Konservatisme Akuntansi Terhadap Tax Avoidance. Jurnal Informasi Akuntansi, 3, 1–15.
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Monika, C. M., & Noviari, N. (2021). Effects of Financial Distress , Capital Intensity , and Audit Quality on Tax Avoidance. 6, 282–287.
Mulyati, Y., Purnamasari, D., Matiana, C., & Andari, D. (2023). Pengaruh Kepemilikan Institusional Dan Kepemilikan Manajerial Terhadap Tax Avoidance Dengan Kualitas Audit Sebagai Variabel Pemoderasi. Jurnal Edukasi (Ekonomi, Pendidikan Dan Akuntansi), 11(2).
Notbohm, M., & Valencia, A. (2021). Audit quality effects of the PCAOB’s 2006 tax service restrictions. Advances in Accounting, 55(12).
Nurhaliza, H., & Sari, I. R. (2023). the Influence of Institutional Ownership, Independent Commissioners and Capital Intensity on Tax Avoidance. Journal of Humanities Social Sciences and Business (Jhssb), 2(4), 742–753. https://doi.org/10.55047/jhssb.v2i4.685
Nurjanah, S., & Aligarh, F. (2021). Family Ownership, Independent Commissioners, Audit Quality, And Tax Avoidance In Indonesia. OIOD Jorunal: IAIN Jakarta, 4(2).
Paramita, A., Mappamiring, & Lalo, A. (2022). Pengaruh Perencanaan Pajak Terhadap Manajemen Laba Pada Perusahaan Non Finansial Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019-2021. Wawasan : Jurnal Ilmu Manajemen, Ekonomi Dan Kewirausahaan, 1(1), 142–155. https://doi.org/10.58192/wawasan.v1i1.333
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Pohan, C. A. (2020). Manajemen Perpajakan: Strategi Perencanaan Pajak Dan Bisnis. Gramedia.
Prastiyanti, S., & Mahardhika, A. S. (2022). Analisis Pengaruh Kepemilikan Manajerial, Firm Size, dan Profitabilitas Terhadap Tindakan Tax Avoidance. Jurnal Ilmiah Mahasiswa Manajemen, Bisnis Dan Akuntansi (JIMMBA), 4(4), 513–526. https://doi.org/10.32639/jimmba.v4i4.136
Rakayana, W., Sudarma, M., & Rosidi, R. (2021). Structure of company ownership and tax avoidance in Indonesia. International Research Journal of Management, IT and Social Sciences, 8(3), 296–305. https://doi.org/10.21744/irjmis.v8n3.1696
Ramadani, S. A., & Utomo, D. C. (2023). Pengaruh Good Corporate Governance Terhadap Tax Avoidance Perusahaan. Jurakunman (Jurnal Akuntansi Dan Manajemen), 16(2), 181. https://doi.org/10.48042/jurakunman.v16i2.236
Resmi, S. (2023). Perpajakan: Teori dan Kasus. Jakarta: Salemba Empat.
Rivanda, A. K., & Kartadjumena, E. (2025). Faktor Determinan Financial Distress. Permana: Jurnal Perpajakan, Manajemen, dan Akuntansi, 17(2), 345-365.
Rivanda, A. K., & Dwiastuti, S. S. (2024). Pengaruh Modernisasi Administrasi Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Badan (Studi Pada Kantor Pelayanan Pajak Pratama Bandung Cicadas). BUANA ILMU Учредители: Universitas Buana Perjuangan Karawang, 8(2), 97-109.
Saputra, I., & Halim, M. (2021). Pengaruh Kepemilikan Manajerial Dan Komite Audit Terhadap Opini Going Concern. Jurnal of Applied Business and Banking (JABB), 2(2021), 215–228.
Sari, D. (2021). The effect of leverage, profitability and company size on tax avoidance (an empirical study on mining sector companies listed on Indonesia Stock Exchange Period 2013-2019). Turkish Journal of Computer and Mathematics Education (TURCOMAT), 12(4), 860–868.
Sari, I. P., Trisnawati, E., & Firmansyah, A. (2023). Pengungkapan Tata Kelola Perusahaan, Kompetensi Auditor Internal, Manajemen Laba: Peran Moderasi Penghindaran Pajak. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 18(1), 87–110. https://doi.org/10.25105/jipak.v18i1.15808
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Published
2026-08-25
How to Cite
Damayanti, L., & Yuniarti, R. (2026). PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 10(2), 2216-2237. https://doi.org/10.31955/mea.v10i2.7720
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