The Influence of Institutional Ownership, Independent Commissioners and Profitability on Tax Avoidance with Firm Size as a Moderating Variable (Empirical Study on Banking Companies Listed on the Indonesia Stock Exchange (IDX) in 2019-2023)
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Isni Mardiani*
Indra Pahala
Achmad Fauzi
This research investigates how institutional ownership, independent commissioners, and profitability influence tax avoidance practices, while examining whether firm size serves as a moderating factor in these relationships. The study focuses on banking sector companies listed on the Indonesia Stock Exchange during the 2019-2023 period. Through purposive sampling methodology, researchers selected 22 companies that met the established criteria, resulting in 110 observations across the five-year timeframe (22 companies × 5 years). The analytical approach employed hypothesis testing through t-tests and utilized Moderated Regression Analysis (MRA) to examine the moderating effects of firm size. Data processing was conducted using the E-Views 13 software application, with the Random Effect Model (REM) identified as the most suitable model after comparing various analytical approaches. The findings reveal mixed results regarding the variables' impact on tax avoidance behavior. Neither institutional ownership nor independent commissioners demonstrated significant effects on tax avoidance practices among the studied banking companies. However, profitability emerged as a significant factor influencing tax avoidance decisions. Contrary to expectations, firm size failed to moderate any of the relationships between the independent variables (institutional ownership, independent commissioners, and profitability) and tax avoidance, suggesting that company size does not alter how these factors affect tax avoidance strategies in the banking sector.
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