S udies Managemen and Finance Economics, o Jou nal
0504-2644 (online): ISSN 0490,-2644 (p in ): ISSN
5202 Oc obe 10 Issue 80 Volume
8.317 Fac o : Impac ,10-i10-10.47191/je ms/ 8 DOI: A icle
7266 -6666 No: Page
JEFMS, Volume 08 Issue 10 Oc obe 2025 www.ije m.co.in Page 6666
The E ec o Good Co po a e Go e nance, Le e age, and Income Smoo hing
on Tax A oidance
Dian Ind i Pu namasa i 1, Fidela Nu Ca issa2
1,2Uni e si as Pembangunan Nasional “Ve e an” Yogyaka a
ABSTRACT: This s udy aims o empi ically examine he e ec o good co po a e go e nance, Le e age, and income smoo hing
on ax a oidance in inancial sec o companies lis ed on he Indonesia S ock Exchange (IDX) du ing he 2021–2023 pe iod. The
da a consis o annual inancial epo s om inancial sec o companies o he yea s 2021–2023. The esea ch popula ion
comp ises all inancial sec o i ms lis ed on he IDX, wi h a o al o 152 samples selec ed using a pu posi e sampling me hod
and analyzed using he S a is ical Package o he Social Sciences (SPSS). The esul s e eal ha ins i u ional owne ship,
Le e age, and income smoo hing signi ican ly a ec ax a oidance, whe eas independen commissione s and audi commi ees
show no signi ican in luence on his p ac ice.
KEYWORDS:Tax a oidance, Ins i u ional Owne ship, Independen Commissione , Audi Commi ee, Le e age, Income Smoo hing
I. INTRODUCTION
Tax is a i al elemen insepa able om he li e o a na ion, as i se es as Indonesia’s la ges sou ce o e enue o inance all
na ional expendi u es (Panggabean & Del ina, 2023). I se es as a key pilla o iscal s abili y, as ax e enue ensu es ha
go e nmen p og ams can be implemen ed e ec i ely and sus ainably. As a esul , maximizing ax e enue has become a key
p io i y o na ions wo ldwide, including Indonesia. To achie e his, he Indonesian go e nmen has in oduced a ange o
egula ions ha o e see axa ion p ocedu es. One impo an egula ion is Law No. 16 o 2009, which s ipula es ha axpaye s—
bo h indi iduals and en i ies—include paye s, wi hholde s, and collec o s who possess igh s and obliga ions in acco dance wi h
p e ailing ax legisla ion.
Table 1. Tax Re enue in Indonesia o 2021–2023 (in T illion Rupiah)
Yea
Ac ual Tax Re enue
Ta ge
Achie emen
Ra e
2021
1.231,87
1.229,6
103,4%
2022
1.716,8
1.485
115,4 %
2023
1.869,23
1.718
102,8 %
Sou ce: www.kemenkeu.go.id, da a compiled and p ocessed by he esea che (2024).
Companies ega d ax a oidance as pa o ax managemen and as a legi ima e igh o con ol hei cos bu den. Howe e ,
hey mus also conside public pe cep ion o p o ec hei epu a ion and ensu e he long- e m iabili y o hei business
ope a ions. A he same ime, sha eholde s equi e in o ma ion o unde s and how o in luence manage s ega ding ax
a oidance p ac ices in o de o p o ec hei in e es s (Pu bowa i, 2021). This si ua ion encou ages companies o seek ways o
educe ax paymen s, whe he h ough ax a oidance o ax e asion. The Di ec o a e Gene al o Taxes canno pu sue legal
ac ion because ax a oidance exploi s loopholes and p o isions no ye egula ed by ax legisla ion. In his s udy, ax a oidance is
measu ed using he E ec i e Tax Ra e (ETR), which e lec s he p e alence o ax a oidance p ac ices among bo h indi iduals
and companies.
The E ec o Good Co po a e Go e nance, Le e age, and Income Smoo hing on Tax A oidance
JEFMS, Volume 08 Issue 10 Oc obe 2025 www.ije m.co.in Page 6667
Figu e 1. E ec i e Tax Ra e (ETR) o Financial Sec o Companies, Basic Ma e ials Companies, and P ima y Consume
Companies, 2019–2023.
Sou ce: 2019–2023 inancial s a emen s o inancial sec o companies, da a p ocessed by he esea che (2024).
The E ec i e Tax Ra e (ETR) g aph abo e indica es ha he inancial sec o gene ally exhibi s a lowe ETR compa ed o he
basic ma e ials and p ima y consume sec o s du ing he 2019–2023 pe iod. The p onounced luc ua ions, pa icula ly be ween
2021 and 2023, sugges he po en ial implemen a ion o mo e agg essi e ax a oidance s a egies wi hin he inancial sec o .
This condi ion is no ewo hy because he basic ma e ials and p ima y consume sec o s display ela i ely mo e s able and highe
ETR le els, e lec ing s onge ax compliance. The inancial sec o is selec ed as he ocus o his s udy due o i s dis inc i e
cha ac e is ics, such as complex ansac ions, high Le e age, and s ic egula ions ha a e o en exploi ed in ax a oidance
p ac ices. The esea ch a iables—Good Co po a e Go e nance, Le e age, and income smoo hing—a e highly ele an o his
sec o . Good Co po a e Go e nance ensu es e ec i e o e sigh , Le e age plays a key ole in co po a e inancing s uc u es, and
income smoo hing is equen ly used o p esen inancial pe o mance ha appea s mo e s able o in es o s.
In ecen yea s, he phenomenon o ax a oidance has a ac ed inc easing a en ion, pa icula ly in he inancial sec o ,
which plays a s a egic ole in he economy. Companies in his sec o ypically ha e complex o ganiza ional s uc u es, which
c ea es g ea e oppo uni ies o hem o engage in ax a oidance p ac ices. This condi ion highligh s he need o in es iga e he
ac o s ha in luence ax a oidance, pa icula ly in he Indonesian con ex . Good Co po a e Go e nance (GCG), Le e age, and
income smoo hing a e iewed as co po a e cha ac e is ics ha may se e as key de e minan s. Fu he mo e, inconsis encies in
p e ious esea ch indings p o ide addi ional mo i a ion o conduc ing his s udy. The objec i e o his esea ch is o ob ain
empi ical e idence on he e ec s o GCG, le e age, and income smoo hing on ax a oidance in inancial sec o companies lis ed
on he Indonesia S ock Exchange du ing he 2021–2023 pe iod.
P e ious esea ch ele an o hese a iables was conduc ed by Phandi and Tjun (2021) on banking companies lis ed on he
Indonesia S ock Exchange (IDX) om 2017 o 2019. Thei indings indica e ha ins i u ional owne ship has a posi i e e ec on
ax a oidance. Dewi and Ok a iani (2021) ound ha independen commissione s ha e a signi ican impac on ax a oidance in
manu ac u ing companies o he pe iod om 2016 o 2020. He mawan and A ya i (2022) examined manu ac u ing companies
in he consume goods sec o om 2018 o 2020. Thei s udy concluded ha audi commi ees ha e a posi i e e ec on ax
a oidance. S e ling and Ch is ina (2021) demons a ed ha Le e age a ec s ax a oidance in manu ac u ing companies o e he
2017–2019 pe iod. A is ya ama and Bandiyono (2021) in es iga ed manu ac u ing companies o he pe iod om 2015 o 2018.
The esul s show ha income smoo hing a ec s ax a oidance.
II. THEORITICAL FRAMEWORK AND HYPOTHESIS DEVELOPMENT
Agency heo y explains he coope a i e ela ionship be ween wo pa ies based on a con ac , namely be ween he p incipal
and he agen , o make decisions ela ed o he company’s ope a ions. Co po a e managemen gene ally possesses mo e
in o ma ion han he owne s, c ea ing agency p oblems and agency cos s (Dewi & Ok a iani, 2021). Agency heo y is ela ed o
ax a oidance because companies wi h poo managemen may expe ience a decline in co po a e image. Meanwhile, ade-o
heo y assumes ha he use o deb p o ides ax bene i s, p omp ing companies o u ilize deb up o a ce ain le el o maximize
The E ec o Good Co po a e Go e nance, Le e age, and Income Smoo hing on Tax A oidance
JEFMS, Volume 08 Issue 10 Oc obe 2025 www.ije m.co.in Page 6668
i m alue. The essence o ade-o heo y in capi al s uc u e is o balance he bene i s and sac i ices a ising om he use o
deb . Addi ional bo owing emains pe missible as long as he bene i s exceed he associa ed cos s. Howe e , when he
sac i ices om deb usage exceed he bene i s, u he bo owing is no longe pe mi ed. The use o 100% deb is a ely ound in
p ac ice and is ejec ed by ade-o heo y (Fa ami ha e al., 2020).
Tax planning is he abili y o a axpaye o design inancial ac i i ies in o de o minimize he ax bu den as much as possible.
Theo e ically, e ec i e ax planning e e s o he axpaye 's e o o achie e ax sa ings h ough sys ema ic ax a oidance
p ocedu es in acco dance wi h he p o isions o Tax Law No. 36 o 2008 (Fa ami ha e al., 2020).
Ins i u ional Owne ship and Tax A oidance
Ins i u ional owne ship p o ides o e sigh ha enables e ec i e moni o ing o managemen , he eby limi ing manage ial
p ac ices ha may be in ended o engage in ax a oidance (Pu bowa i, 2021). Ins i u ional sha eholde s gene ally ha e long-
e m in e es s and a e mo e sensi i e o epu a ion and legal isks, encou aging managemen o comply wi h ax egula ions and
a oid agg essi e ax a oidance s a egies. The p esence o ins i u ional in es o s unc ions as an e ec i e go e nance
mechanism o moni o ing manage ial decision-making. This is because hey pa icipa e in s a egic decision-making and a e less
suscep ible o ea nings manipula ion. The g ea e he p opo ion o ins i u ional owne ship, he s onge he in luence and
p essu e on he company o enhance i s ax compliance. Resea ch by Mu ina e al. (2022) ound ha ins i u ional owne ship
a ec s ax a oidance in banking companies du ing he 2015–2019 pe iod.
H1: Ins i u ional owne ship a ec s ax a oidance.
Independen Commissione s and Tax A oidance
Independen commissione s a e indi iduals who do no pa icipa e in managemen , hold no majo i y sha eholding, and
main ain nei he di ec no indi ec ela ionships wi h he sha eholde s. They play a ole in o e seeing he company’s decision-
making p ocess, including ax- ela ed policies. Because hey ha e no a ilia ion wi h he company, independen commissione s
can objec i ely moni o and con ol manage ial ac ions ha may be oppo unis ic (S. L. Dewi & Ok a iani, 2021). Resea ch by
Pasa ibu and Siahaan (2020) indica es ha independen commissione s ha e an impac on ax a oidance in consume goods
companies du ing he 2015–2019 pe iod.
H2: Independen commissione s a ec ax a oidance.
Audi Commi ee and Tax A oidance
The audi commi ee is esponsible o o e seeing inancial s a emen s, moni o ing ex e nal audi s, and ensu ing he
e ec i eness o in e nal con ol sys ems, including in e nal audi s. The p esence o an audi commi ee is c ucial o o e seeing
and e alua ing ope a ional pe o mance o ensu e ha he inancial epo ing p ocess ope a es e ec i ely. Wi hin he
amewo k o co po a e go e nance, he audi commi ee helps o mula e policies conce ning ax expenses, which a e closely
associa ed wi h ax a oidance p ac ices. The audi commi ee also moni o s he p epa a ion o inancial s a emen s o p e en
audulen ac ions by managemen . An e ec i e audi commi ee enables s onge in e nal con ol and p oduces highe -quali y
inancial epo s while suppo ing he implemen a ion o good co po a e go e nance (Yunia i e al., 2020). Resea ch by
Fi ianingsih and Wulanda i (2024) shows ha he audi commi ee has a signi ican posi i e e ec on ax a oidance in ood and
be e age manu ac u ing companies du ing he 2018–2022 pe iod.
H3: The audi commi ee a ec s ax a oidance.
Le e age and Tax A oidance
Le e age a ec s ax a oidance because inancing h ough deb gene a es in e es obliga ions ha he company is equi ed
o pay. These in e es expenses can educe he company’s p o i s. The g ea e he inancing ob ained om hi d-pa y deb , he
highe he in e es expenses incu ed, which in u n can educe he company’s ax liabili y (Sophian & Pu a, 2022). Deb ca ies
a ixed obliga ion in he o m o in e es paymen s. In e es expenses a e deduc ible om axable income, indica ing a posi i e
ela ionship be ween deb use and ax a oidance ac i i ies. Resea ch by Nandi ama and A diyan o (2021) shows ha Le e age
a ec s ax a oidance in manu ac u ing companies du ing he 2018–2019 pe iod.
H4: Le e age a ec s ax a oidance.
Income Smoo hing and Tax A oidance
Income smoo hing is an ea nings managemen p ac ice designed o mi iga e luc ua ions in epo ed p o i s, he eby
c ea ing he illusion o inancial s abili y. By ealloca ing e enues o expenses ac oss epo ing pe iods, income smoo hing can
impac ax a oidance, enabling companies o plan ax s a egies mo e e ec i ely. This app oach educes ax liabili ies du ing
high-p o i pe iods and maximizes ax sa ings when p o i s a e lowe . Resea ch by A is ya ama and Bandiyono (2021) e eals
The E ec o Good Co po a e Go e nance, Le e age, and Income Smoo hing on Tax A oidance
JEFMS, Volume 08 Issue 10 Oc obe 2025 www.ije m.co.in Page 6669
ha income smoo hing in luences ax a oidance in manu ac u ing companies du ing he 2015–2018 pe iod, sugges ing ha he
highe he le el o income smoo hing, he g ea e he ex en o ax a oidance.
H5: Income smoo hing a ec s ax a oidance.
III. METHODOLOGY
This s udy conduc s an empi ical in es iga ion h ough hypo hesis es ing o examine he e ec o ins i u ional owne ship,
independen commissione s, audi commi ees, Le e age, and income smoo hing on ax a oidance. The analysis ocuses on
inancial sec o companies lis ed on he Indonesia S ock Exchange (IDX) du ing he pe iod om 2021 o 2023. The esea ch
employs a quan i a i e app oach, u ilizing seconda y da a ob ained om he annual epo s and inancial s a emen s o
companies in he inancial sec o .
Table 2. Resea ch Sample
C i e ia
Numbe
Financial sec o companies lis ed on he Indonesia S ock Exchange (IDX) in
2021–2023
101
Financial sec o companies ha did no publish inancial epo s
consecu i ely in 2021–2023
(7)
Financial sec o companies a e lacking da a on he esea ch a iables du ing
2021–2023
(11)
Numbe o Companies
83
Yea s
3
To al sample
249
Sou ce: P ocessed Da a (2024)
The me hodology sec ion ou lines he esea ch design, popula ion and sample, measu emen p ocedu es, da a collec ion
echniques, esea ch model, and me hods o da a analysis. I should no include heo e ical discussions. Au ho s a e ad ised o
a oid o e ly de ailed desc ip ions o s anda d concep s o commonly used e ms in he me hodology. Ma hema ical and
s a is ical o mulas should be w i en using he equa ion ea u e, no as images..
Dependen Va iable
Tax A oidance
Tax a oidance is measu ed using he E ec i e Tax Ra e (ETR), which e lec s a company's s a egy o minimize ax bu dens
and achie e op imal p o i (Dewi & Es ini, 2024). The o mula is as ollows:
Dependen Va iable
Ins i u ional Owne ship
Nandi ama and A diyan o (2021) measu e ins i u ional owne ship by di iding he p opo ion o sha es held by ins i u ions by
he o al ou s anding sha es. The o mula can be exp essed as ollows:
Independen Commissione s
P a omo and Rana (2021) de ine he p opo ion o independen commissione s as he a io o independen commissione s
o he o al numbe o membe s on a company's boa d o commissione s. The o mula can be exp essed as ollows:
Audi Commi ee
Sanusi e al. (2022) ope a ionalize he audi commi ee a iable by he o al numbe o i s membe s. The o mula is de ined
as:
The E ec o Good Co po a e Go e nance, Le e age, and Income Smoo hing on Tax A oidance
JEFMS, Volume 08 Issue 10 Oc obe 2025 www.ije m.co.in Page 6670
Le e age
Se yaningsih e al. (2023) measu e Le e age using he a io o o al liabili ies o o al equi y. The o mula is de ined as:
Income Smoo hing
A is ya ama and Bandiyono (2021) assess income smoo hing h ough he a io o ea nings a ia ion o e enue a ia ion. The
o mula is exp essed as:
Ke e angan:
CV Δ𝐼 = coe icien o a ia ion o changes in ea nings
CV Δ𝑆 = coe icien o a ia ion o changes in e enue
IV. RESULT AND DISCUSSION
Table 3. Resul s o Hypo hesis Tes ing
Coe icien sa
Model
Uns anda dized
Coe icien s
S anda dized
Coe icien s
Sig.
B
S d. E o
Be a
1
(Cons an )
.060
.040
1.486
.139
IO
.102
.035
.220
2.900
.004
IC
-.048
.055
-.066
-.864
.389
AC
.009
.013
.059
.725
.470
DER
.008
.004
.184
2.279
.024
IS
.018
.004
.309
4.066
.000
a. Dependen Va iable: LAG_ETR
Sou ce: SPSS Ou pu , 2024
The E ec o Ins i u ional Owne ship on Tax A oidance
Based on he esul s o he pa ial - es , he signi icance alue (sig.) o Ins i u ional Owne ship (X1) was 0.004 < 0.05. This
esul sugges s ha ins i u ional owne ship in luences ax a oidance. The e o e, he i s hypo hesis (H1), which s a es ha
Ins i u ional Owne ship a ec s ax a oidance, is suppo ed.
The indings indica e ha ins i u ional owne ship a ec s ax a oidance in inancial sec o companies lis ed on he Indonesia
S ock Exchange du ing he 2021–2023 pe iod. Ins i u ional owne ship is ega ded as one o he e ec i e mechanisms o
co po a e go e nance. Ins i u ional sha eholde s, such as mu ual unds, pension unds, and o he inancial ins i u ions, can
exe cise mo e in ensi e moni o ing o managemen compa ed o indi idual sha eholde s. Such s ong moni o ing can p e en
managemen om engaging in excessi e isk- aking, including agg essi e ax a oidance p ac ices. Excessi e ax a oidance may
inc ease he isk o audi s, penal ies, and epu a ional damage, ul ima ely being de imen al o he company in he long un.
The e o e, companies wi h highe le els o ins i u ional owne ship end o exhibi lowe le els o ax a oidance.
The E ec o Independen Commissione s on Tax A oidance
Based on he esul s o he pa ial - es , he signi icance alue (sig.) o he Independen Commissione a iable (X2) was
0.389 > 0.05. The e o e, he second hypo hesis (H2), which s a es ha Independen Commissione s a ec ax a oidance, is no
suppo ed. This esul indica es ha Independen Commissione s do no a ec ax a oidance. This inding is consis en wi h he
s udy conduc ed by Pu bowa i (2021) on manu ac u ing companies in he ood and be e age sub-sec o lis ed on he Indonesia
S ock Exchange du ing he 2016–2019 pe iod. Tha s udy also concluded ha Independen Commissione s do no a ec ax
a oidance.
The esul s o his s udy a e inconsis en wi h he p oposed hypo hesis, as he analysis indica es ha Independen
Commissione s do no a ec ax a oidance. This esul sugges s ha he boa d o Independen Commissione s plays a
supe iso y ole o e managemen pe o mance bu lacks di ec au ho i y in making s a egic co po a e decisions, including
hose ela ed o ax managemen . Al hough he p esence o Independen Commissione s is expec ed o enhance anspa ency
and s eng hen co po a e go e nance p ac ices, hei ole is mo e ocused on o e sigh a he han ope a ional in ol emen .
The E ec o Good Co po a e Go e nance, Le e age, and Income Smoo hing on Tax A oidance
JEFMS, Volume 08 Issue 10 Oc obe 2025 www.ije m.co.in Page 6671
The e o e, he exis ence o Independen Commissione s does no signi ican ly a ec he le el o ax a oidance, since decisions
ega ding ax s a egies emain en i ely unde manage ial con ol.
The E ec o Audi Commi ees on Tax A oidance
Based on he esul s o he pa ial - es , he signi icance alue (sig.) o he Audi Commi ee a iable (X3) was 0.470 > 0.05.
This esul indica es ha he Audi Commi ee does no a ec ax a oidance. The e o e, he hi d hypo hesis (H3), which s a es
ha he Audi Commi ee a ec s ax a oidance, is no suppo ed. This inding is consis en wi h he s udy by P a omo and Rana
(2021) on consume goods companies lis ed on he Indonesia S ock Exchange du ing he 2015–2018 pe iod. Thei s udy also
concluded ha he Audi Commi ee does no a ec ax a oidance.
The esul s sugges ha he Audi Commi ee has no signi ican e ec on ax a oidance in inancial ins i u ions lis ed on he
Indonesia S ock Exchange o e he 2021–2023 pe iod. This esul sugges s ha he numbe o Audi Commi ee membe s in a
company does no gua an ee he occu ence o ax a oidance, no does i ensu e he commi ee’s e ec i eness in in luencing
he company’s ax policy decisions.
The E ec o Le e age on Tax A oidance
Based on he esul s o he pa ial - es , he signi icance alue (sig.) o he Le e age (X4) was 0.024 < 0.05. This esul
indica es ha Le e age a ec s ax a oidance. The e o e, he ou h hypo hesis (H4), which s a es ha Le e age a ec s ax
a oidance, is suppo ed. This inding is consis en wi h Muliana and Sup yadi (2023), who a gue ha he highe he le e age
a io, he g ea e he p opo ion o inancing de i ed om hi d-pa y deb , which in u n inc eases in e es expenses. Such a
condi ion encou ages companies o engage in ax a oidance p ac ices as an e o o educe hei ax bu den.
The esul s o his s udy demons a e ha Le e age a ec s ax a oidance in inancial sec o i ms lis ed on he Indonesia
S ock Exchange be ween 2021 and 2023. Le e age is a a io ha e lec s he ex en o which a company elies on deb o inance
i s ope a ional ac i i ies. The highe he le el o Le e age, he g ea e he in e es expenses ha he company mus bea . High
in e es expenses inc ease ax obliga ions, he eby educing he company's ne income. To main ain s abili y o imp o e
p o i abili y, companies end o engage in ax a oidance p ac ices.
The E ec o Income Smoo hing on Tax A oidance
Based on he esul s o he pa ial - es , he signi icance alue (sig.) o he income smoo hing (X5) was 0.000 < 0.05. This
means ha income smoo hing a ec s ax a oidance. The e o e, he i h hypo hesis (H5), which s a es ha income smoo hing
a ec s ax a oidance, is suppo ed. This inding is consis en wi h A is ya ama and Bandiyono (2021), who s udied
manu ac u ing companies lis ed on he Indonesia S ock Exchange o he 2015-2018 pe iod, s a ing ha income smoo hing
a ec s ax a oidance. This implies ha a highe deg ee o income smoo hing is associa ed wi h a highe le el o ax a oidance.
Income smoo hing is an accoun ing s a egy employed o s abilize axable income, he eby smoo hing epo ed ea nings and
educing ax liabili ies. This s udy demons a es ha his s a egy has a signi ican e ec on ax a oidance, as companies ha
implemen i end o exhibi a lowe e ec i e ax a e. Howe e , i s impac is con ingen upon he i m's co po a e go e nance
amewo k, and he u iliza ion o his s a egy ca ies inhe en isks, including epu a ional damage and po en ial ax audi s.
V. CONCLUSIONS
F om he esul s o he s udy men ioned ea lie conce ning he e ec o good co po a e go e nance, Le e age and income
smoo hing on ax a oidance, we conclude ha (1) Ins i u ional Owne ship a ec s ax a oidance; (2) Independen
Commissione s do no a ec Tax A oidance; (3) Audi Commi ees ha e no e ec on Tax A oidance; 4) Le e age has an e ec on
Tax A oidance; and (5) Income Smoo hing has an e ec on Tax A oidance.
This s udy is subjec o limi a ions inhe en in i s eliance on published annual inancial epo s, which may con ain biases o
omi ele an in o ma ion no disclosed in hese documen s. Fu u e s udies could be enhanced by ex ending he ime ame,
inco po a ing addi ional sec o s, employing al e na i e me hods such as disc e iona y acc uals, and including a iables like
p o i abili y o i m size. A mixed-me hods app oach, combining quali a i e analysis wi h quan i a i e da a, would o e a mo e
comp ehensi e unde s anding, while mo e sophis ica ed panel da a analyses could imp o e he accu acy o he esea ch
indings.
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