Determinants of Tax Avoidance: The Role of Corporate Social Responsibility and Managerial Ownership in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) During 2020–2024

Fastabiqul Khoiroh ; Achmad Wicaksono ; Chairil Anwar ; Erlyna Tri Rohmiatun
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi d... 📅 2026 Vol 4, No 3 🔗 DOI: 10.59246/2dtzgw70
Abstract
Tax avoidance remains a major issue in Indonesia’s manufacturing sector despite the implementation of tax reform policies through the Harmonization of Tax Regulations Law. Corporate Social Responsibility (CSR) and managerial ownership are frequently associated with corporate decisions related to tax compliance; however, previous studies have reported inconsistent findings regarding their influence on tax avoidance. Using a quantitative associative approach, data were collected from annual and sustainability reports of food and beverage manufacturing companies listed on the Indonesia Stock Exchange during 2020–2024. The sample was selected through purposive sampling, resulting in 210 observations. Data analysis employed descriptive statistics, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficient of determination analysis. The findings indicate that CSR has a positive and significant effect on tax avoidance, suggesting that broader CSR disclosure may coexist with corporate tax efficiency strategies. Meanwhile, managerial ownership does not significantly affect tax avoidance. Simultaneously, CSR and managerial ownership also fail to significantly explain variations in tax avoidance behavior. The low explanatory power of the model indicates that tax avoidance practices are influenced by more complex external factors, including fiscal regulation, industry conditions, and corporate tax policies. These findings contribute to the literature on corporate governance and taxation in the post-tax reform era in Indonesia.
Keywords
Corporate Social Responsibility Managerial Ownership Tax Avoidance
How to Cite

Fastabiqul Khoiroh, et al. (2026). Determinants of Tax Avoidance: The Role of Corporate Social Responsibility and Managerial Ownership in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) During 2020–2024. MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis, 4(3). https://doi.org/10.59246/2dtzgw70

Fastabiqul Khoiroh; Achmad Wicaksono; Chairil Anwar; Erlyna Tri Rohmiatun, "Determinants of Tax Avoidance: The Role of Corporate Social Responsibility and Managerial Ownership in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) During 2020–2024," MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis, vol. 4, no. 3, 2026.

Fastabiqul Khoiroh; Achmad Wicaksono; Chairil Anwar; Erlyna Tri Rohmiatun. "Determinants of Tax Avoidance: The Role of Corporate Social Responsibility and Managerial Ownership in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) During 2020–2024." MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis, vol. 4, no. 3, 2026.

Fastabiqul Khoiroh; Achmad Wicaksono; Chairil Anwar; Erlyna Tri Rohmiatun. "Determinants of Tax Avoidance: The Role of Corporate Social Responsibility and Managerial Ownership in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) During 2020–2024." MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis 4, no. 3 (2026).

Fastabiqul Khoiroh, et al. (2026) 'Determinants of Tax Avoidance: The Role of Corporate Social Responsibility and Managerial Ownership in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) During 2020–2024', MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis, 4(3). doi: 10.59246/2dtzgw70.

Fastabiqul Khoiroh; Achmad Wicaksono; Chairil Anwar; Erlyna Tri Rohmiatun. Determinants of Tax Avoidance: The Role of Corporate Social Responsibility and Managerial Ownership in Manufacturing Companies Listed on the Indonesia Stock Exchange (IDX) During 2020–2024. MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis. 2026;4(3).

Artikel Terkait

Perubahan Interaksi Konsumen dan Pedagang Pasar Tradisional pada Era Digital

Fitriyah, Azizatul; Rizki Febri Eka Pradani

Pemetaan Kajian Smart Village dalam Mendukung Pembangunan Berkelanjutan: Analisis Bibliometrik pada Tiongkok, India, dan Indonesia

Chair, Musbichatul; Aluisius Hery Pratono

Analisis Efektivitas Penggunaan Dana Bos dalam Laporan Keuangan Sekolah Al-Ishlah Kota Gorontalo

Abdullah, Mohamad; Ali, Yuwin; Iyonu, Mentari Ariesta

Analisis Konten Instagram @Cutie.Pas dalam Membangun Brand Awareness Bisnis Thrift: Tinjauan Etika Bisnis Syariah

Nabila, Wahyu Aliya; Nurul Huda

Pengaruh Kinerja Keuangan terhadap Kepemilikan Asing dengan Moderasi Ukuran Perusahaan pada Perusahaan Non-Keuangan di Bursa Efek Indonesia

Mohamad Syarif, Suhartin; Tanusi, Gabriel

The Influence of Transparency and Village Financial Accountability on Village Fund Management in Bajo Village, Liang District

Helman, Novianti; Ali, Yuwin; S. Makur, Dharmawaty
Tren Sitasi Jurnal