Main Article Content
Abstract
This study aims to determine the effect of accounting conservatism, sales growth, audit committees, and executive characteristics on tax avoidance practices, especially the moderating role of executive characteristics to support the formulation of more effective and fair tax policies. Sample data from the cyclical and non-cyclical consumer sectors in Indonesia, analyzed using STATA – Statistics and Data 17, found that accounting conservatism, sales growth, and audit committee significantly positively affect tax avoidance. In contrast, executive characteristics have a significant positive effect, while executive characteristics also significantly weaken the effect of accounting conservatism and sales growth on tax avoidance but do not moderate the effect of the audit committee. The moderating role of executive characteristics in influencing the relationship between accounting conservatism, sales growth, and audit committees on tax avoidance practices is rarely studied so that it can provide good implications for consumer sector companies.
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References
- Ananda, P. Della, & Siahaan, M. (2024). Tax Avoidance Affected by Audit Quality and Company Factors. Media Bisnis, 16(2), 235–248. https://doi.org/10.34208/mb.v16i2.2529
- Ariyani, C. F., & Arif, A. (2023). Pengaruh Multinasionalitas, Capital Intensity, Sales Growth, dan Konservatisme Akuntansi Terhadap Tax Avoidance. Jurnal Ekonomi Trisakti, 3(2), 2863–2872. https://doi.org/10.25105/jet.v3i2.17680
- Baltagi, B. H. (2005). Econometric Analysis of Panel Data ((3rd ed.). John Wiley & Sons Ltd.
- Brooks, C. (2019). Introductory Econometrics for Finance (4th ed.). Cambridge University Press.
- Callista, V. A., Siahaan, M., & Nauli, T. D. (2024). E-Profit Tax Avoidance and Company Characteristics in Non-financial companies listed on the Indonesia Stock Exchange. Economics Professional in Action (E-Profit), 6(2), 138–150. https://doi.org/10.37278/eprofit.v6i2.909
- Christensen, D. M., Kenchington, D. G., & Laux, R. C. (2022). How do most low ETR firms avoid paying taxes? Review of Accounting Studies, 27, 570–606. https://doi.org/10.1007/s11142-021-09614-8
- Dang, V. C., & Nguyen, Q. K. (2022). Audit committee characteristics and tax avoidance: Evidence from an emerging economy. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2021.2023263
- Freeman, R. (1984). Strategic Management : A Stakeholder Approach (M. MA. Pit). Cambridge University Press.
- Ghozali, I. (2018). Analisis Multivariate Program IBM SPSS 25 (9th Editio). Badan Penerbit Universitas Diponegoro.
- Gianchiara, C., Pradipta, A., & Siahaan, M. (2024). Corporate Governance’s Role in Shaping Transfer Pricing Practices. CASHFLOW, 3(4), 486–495. https://doi.org/10.55047/cashflow.v3i4.1390
- Gujarati, D. N. (2012). Basic Econometrics (5th ed.). McGraw-Hill Education.
- Gujarati, D. N., & Porter, D. C. (2009). Basic Econometrics (5th ed.). McGraw-Hill/Irwin.
- Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate Data Analysis (7th Edition (ed.)). Pearson, New York.
- Herlina Sari, M. P. (2022). Pengaruh Profitabilitas, Leverage, Sales Growth, dan Komite Audit terhadap Tax Avoidance pada Perusahaan Manufaktur Sektor Industri yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(3), 1425–1437. https://doi.org/10.32670/fairvalue.v5i3.2456
- Ibrahim, R., T, S., & Rusydi, M. K. (2021). The Influence Factors of Tax Avoidance in Indonesia. International Journal of Research in Business and Social Science, 10(5), 01–10. https://doi.org/10.20525/ijrbs.v10i5.1295
- Iwanty, K. I., & Surjandari, D. A. (2022). The Effect of Sales Growth, Responsibility, and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variables. Journal of Economics, Finance and Accounting Studies, 4(1), 423–36. https://doi.org/10.32996/jefas
- Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1177/0018726718812602
- Jesika Rahma, & Fitriyana, F. (2023). Pengaruh Konservatisme Akuntansi, Financial Distress dan Sales Growth terhadap Tax Avoidance. Jurnal Ilmiah Feasible, 5(1), 28–36. https://doi.org/10.32493/fb.v5i1.2023.%25p.24913
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- Kobbi-Fakhfakh, S., & Bougacha, F. (2023). The impact of the COVID-19 pandemic on corporate tax avoidance: evidence from S&P 500 firms. Journal of Financial Reporting and Accounting, 21(4), 847–866. https://doi.org/10.1108/JFRA-06-2022-0216
- Maharani, S., & Setyawati, W. (2024). Pengaruh Konservatisme Akuntansi, Inventory Intensity dan Sales Growth terhadap Tax Avoidance. Arzusin, 4(6), 1043–1058. https://doi.org/10.58578/arzusin.v4i6.4085
- Michaelsan, M., & Yuniarwati, Y. (2023). Pengaruh Komite Audit, Komisaris Independen, Dan Profitabilitas Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2018-2020. Jurnal Paradigma Akuntansi, 5(3), 1499–1509. https://doi.org/10.24912/jpa.v5i3.25265
- Nurmaulidya, A., & Hasanuh, N. (2025). Return on Asset , Capital Intensity , Firm Size , dan Pengaruhnya Terhadap Agresivitas Pajak Pada Sektor Basic Materials Periode 2019-2023. 6(1). https://doi.org/10.35314/iakp.v6.i1.417
- Pratiwi, D. K., & Djajanti, A. (2022). Pengaruh Konservatisme Akuntansi dan Financial Distress terhadap Penghindaran Pajak dengan Karakteristik Eksekutif sebagai Variabel Moderasi. Akuntansi, Manajemen, Dan Riset Perbankan, 5(2), 155–165. https://doi.org/10.56174/jrpma.v5i2.92
- Prawati, L. D., & Hutagalung, J. P. U. (2020). the Effect of Capital Intensity, Executive Characteristics, and Sales Growth on Tax Avoidance. Journal of Applied Finance & Accounting, 7(2), 1–8. https://doi.org/10.21512/jafa.v7i2.6378
- Sahara, L. I. (2022). Pengaruh Komisaris Independen, Komite Audit, Kualitas Audit Dan Capital Intensity Terhadap Tax Avoidance Dengan Karakter Eksekutif Sebagai Variabel Moderasi Pada Perusahaan Lq 45 Yang Terdaftar Di Bursa Efek Indonesia. Scientific Journal of Reflection : Economic, Accounting, Management and Business, 5(3), 507–515. https://doi.org/10.37481/sjr.v5i3.503
- Salehi, M., Jabbari, S., Hosseiny, Z. N., & Khargh, F. E. (2024). Impact of corporate governance on tax avoidance. Journal of Public Affairs, 24(3). https://doi.org/10.1002/pa.2929
- Shubita, M. F. (2024). The relationship between sales growth, profitability, and tax avoidance. Innovative Marketing, 20(1), 113–121. https://doi.org/10.21511/im.20(1).2024.10
- Siahaan, M. (2025). Use Big Theory Clarifies Financial Performance: The Role of Internal Mechanisms Control. Journal of Accounting and Strategic Finance, 8(1), 94–109. https://doi.org/10.33005/jasf.v8i1.596
- Siahaan, M., Nauli, T. D., & Siahaan, B. P. (2024). Can Internal Mechanisms Control Detect Corruption Through Fraudulent Behaviour ? AFRE Accounting and Financial Review, Vol. 7(No. 1), 1–8. https://doi.org/10.26905/afr.v7i1.11893
- Siahaan, M., Suharman, H., Fitrijanti, T., & Umar, H. (2023). When internal organizational factors improve detecting corruption in state-owned companies. Journal of Financial Crime, Vol. 31(No. 2), 376–407. https://doi.org/10.1108/JFC-11-2022-0292
- Sihombing, A., & Mulyadi, J. (2024). Pengaruh Leverage Ukuran Perusahaan Dan Profitabilitas Terhadap Agresivitas Pajak Dengan Karakter Eksekutif Sebagai Variabel Moderasi. Jurnal Riset Akuntansi Tirtayasa, 9(2), 123. https://doi.org/10.35448/jratirtayasa.v9i2.19056
- Swandewi, N. P., & Noviari, N. (2020). Pengaruh Financial Distress dan Konservatisme Akuntansi pada Tax Avoidance. E-Jurnal Akuntansi, 30(7), 1670. https://doi.org/10.24843/eja.2020.v30.i07.p05
- Werdaningrum, Ev., & Laksito, H. (2021). Pengaruh Karakteristik Komite Audit: Ukuran, Rapat, Komite Audit Independen, Dan Audit Committee Financial Expertise Terhadap Audit Report Lag Dengan Cost of Debt Sebagai Variabel Moderasi. Diponegoro Journal of Accounting, 10(4), 1–12. http://ejournal-s1.undip.ac.id/index.php/accounting
- Wernerfelt, B. (1984). A resource-based view of the firm. Strategic Management Journal. https://doi.org/10.1002/smj.4250050207
- Windaryani, I., & Jati, I. K. (2020). Pengaruh ukuran perusahaan, kepemilikan institusional, dan konservatisme akuntansi pada tax avoidance. E-Jurnal Akuntansi, 30(2). https://doi.org/10.24843/EJA.2020.v30.i02.p08
- Wooldridge, J. M. (2016). Introductory Econometrics: A Modern Approach (6th ed.). Boston: Cengage Learning.
- Zahrani, C. S., Marundha, A., & Khasanah, U. (2023). Konservatisme Akuntansi, Capital Intensity, Profitabilitas Dan Tax Avoidance. Jurnal Economina, 2(10), 3020–3040. https://doi.org/10.55681/economina.v2i10.931
References
Ananda, P. Della, & Siahaan, M. (2024). Tax Avoidance Affected by Audit Quality and Company Factors. Media Bisnis, 16(2), 235–248. https://doi.org/10.34208/mb.v16i2.2529
Ariyani, C. F., & Arif, A. (2023). Pengaruh Multinasionalitas, Capital Intensity, Sales Growth, dan Konservatisme Akuntansi Terhadap Tax Avoidance. Jurnal Ekonomi Trisakti, 3(2), 2863–2872. https://doi.org/10.25105/jet.v3i2.17680
Baltagi, B. H. (2005). Econometric Analysis of Panel Data ((3rd ed.). John Wiley & Sons Ltd.
Brooks, C. (2019). Introductory Econometrics for Finance (4th ed.). Cambridge University Press.
Callista, V. A., Siahaan, M., & Nauli, T. D. (2024). E-Profit Tax Avoidance and Company Characteristics in Non-financial companies listed on the Indonesia Stock Exchange. Economics Professional in Action (E-Profit), 6(2), 138–150. https://doi.org/10.37278/eprofit.v6i2.909
Christensen, D. M., Kenchington, D. G., & Laux, R. C. (2022). How do most low ETR firms avoid paying taxes? Review of Accounting Studies, 27, 570–606. https://doi.org/10.1007/s11142-021-09614-8
Dang, V. C., & Nguyen, Q. K. (2022). Audit committee characteristics and tax avoidance: Evidence from an emerging economy. Cogent Economics and Finance, 10(1). https://doi.org/10.1080/23322039.2021.2023263
Freeman, R. (1984). Strategic Management : A Stakeholder Approach (M. MA. Pit). Cambridge University Press.
Ghozali, I. (2018). Analisis Multivariate Program IBM SPSS 25 (9th Editio). Badan Penerbit Universitas Diponegoro.
Gianchiara, C., Pradipta, A., & Siahaan, M. (2024). Corporate Governance’s Role in Shaping Transfer Pricing Practices. CASHFLOW, 3(4), 486–495. https://doi.org/10.55047/cashflow.v3i4.1390
Gujarati, D. N. (2012). Basic Econometrics (5th ed.). McGraw-Hill Education.
Gujarati, D. N., & Porter, D. C. (2009). Basic Econometrics (5th ed.). McGraw-Hill/Irwin.
Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate Data Analysis (7th Edition (ed.)). Pearson, New York.
Herlina Sari, M. P. (2022). Pengaruh Profitabilitas, Leverage, Sales Growth, dan Komite Audit terhadap Tax Avoidance pada Perusahaan Manufaktur Sektor Industri yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(3), 1425–1437. https://doi.org/10.32670/fairvalue.v5i3.2456
Ibrahim, R., T, S., & Rusydi, M. K. (2021). The Influence Factors of Tax Avoidance in Indonesia. International Journal of Research in Business and Social Science, 10(5), 01–10. https://doi.org/10.20525/ijrbs.v10i5.1295
Iwanty, K. I., & Surjandari, D. A. (2022). The Effect of Sales Growth, Responsibility, and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variables. Journal of Economics, Finance and Accounting Studies, 4(1), 423–36. https://doi.org/10.32996/jefas
Jensen, M. C., & Meckling, W. H. (1976). Theory Of The Firm: Managerial Behavior, Agency Costs And Ownership Structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1177/0018726718812602
Jesika Rahma, & Fitriyana, F. (2023). Pengaruh Konservatisme Akuntansi, Financial Distress dan Sales Growth terhadap Tax Avoidance. Jurnal Ilmiah Feasible, 5(1), 28–36. https://doi.org/10.32493/fb.v5i1.2023.%25p.24913
Kagan, J. (2024). Effective Tax Rate: How It’s Calculated and How It Works. Investopedia. https://www.investopedia.com/terms/e/effectivetaxrate.asp
Kemenkeu RI. (2025). Berikut Tantangan dan Strategi Pemerintah Capai Target Penerimaan Pajak 2025. Kementerian Keuangan Republik Indonesia. https://www.kemenkeu.go.id/informasi-publik/publikasi/berita-utama/Strategi-Pemerintah-Capai-Target-Penerimaan
Khuong, N. V., Liem, N. T., Thu, P. A., & Khanh, T. H. T. (2020). Does corporate tax avoidance explain firm performance? Evidence from an emerging economy. Cogent Business and Management, 7(1). https://doi.org/10.1080/23311975.2020.1780101
Kobbi-Fakhfakh, S., & Bougacha, F. (2023). The impact of the COVID-19 pandemic on corporate tax avoidance: evidence from S&P 500 firms. Journal of Financial Reporting and Accounting, 21(4), 847–866. https://doi.org/10.1108/JFRA-06-2022-0216
Maharani, S., & Setyawati, W. (2024). Pengaruh Konservatisme Akuntansi, Inventory Intensity dan Sales Growth terhadap Tax Avoidance. Arzusin, 4(6), 1043–1058. https://doi.org/10.58578/arzusin.v4i6.4085
Michaelsan, M., & Yuniarwati, Y. (2023). Pengaruh Komite Audit, Komisaris Independen, Dan Profitabilitas Terhadap Penghindaran Pajak Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) Periode 2018-2020. Jurnal Paradigma Akuntansi, 5(3), 1499–1509. https://doi.org/10.24912/jpa.v5i3.25265
Nurmaulidya, A., & Hasanuh, N. (2025). Return on Asset , Capital Intensity , Firm Size , dan Pengaruhnya Terhadap Agresivitas Pajak Pada Sektor Basic Materials Periode 2019-2023. 6(1). https://doi.org/10.35314/iakp.v6.i1.417
Pratiwi, D. K., & Djajanti, A. (2022). Pengaruh Konservatisme Akuntansi dan Financial Distress terhadap Penghindaran Pajak dengan Karakteristik Eksekutif sebagai Variabel Moderasi. Akuntansi, Manajemen, Dan Riset Perbankan, 5(2), 155–165. https://doi.org/10.56174/jrpma.v5i2.92
Prawati, L. D., & Hutagalung, J. P. U. (2020). the Effect of Capital Intensity, Executive Characteristics, and Sales Growth on Tax Avoidance. Journal of Applied Finance & Accounting, 7(2), 1–8. https://doi.org/10.21512/jafa.v7i2.6378
Sahara, L. I. (2022). Pengaruh Komisaris Independen, Komite Audit, Kualitas Audit Dan Capital Intensity Terhadap Tax Avoidance Dengan Karakter Eksekutif Sebagai Variabel Moderasi Pada Perusahaan Lq 45 Yang Terdaftar Di Bursa Efek Indonesia. Scientific Journal of Reflection : Economic, Accounting, Management and Business, 5(3), 507–515. https://doi.org/10.37481/sjr.v5i3.503
Salehi, M., Jabbari, S., Hosseiny, Z. N., & Khargh, F. E. (2024). Impact of corporate governance on tax avoidance. Journal of Public Affairs, 24(3). https://doi.org/10.1002/pa.2929
Shubita, M. F. (2024). The relationship between sales growth, profitability, and tax avoidance. Innovative Marketing, 20(1), 113–121. https://doi.org/10.21511/im.20(1).2024.10
Siahaan, M. (2025). Use Big Theory Clarifies Financial Performance: The Role of Internal Mechanisms Control. Journal of Accounting and Strategic Finance, 8(1), 94–109. https://doi.org/10.33005/jasf.v8i1.596
Siahaan, M., Nauli, T. D., & Siahaan, B. P. (2024). Can Internal Mechanisms Control Detect Corruption Through Fraudulent Behaviour ? AFRE Accounting and Financial Review, Vol. 7(No. 1), 1–8. https://doi.org/10.26905/afr.v7i1.11893
Siahaan, M., Suharman, H., Fitrijanti, T., & Umar, H. (2023). When internal organizational factors improve detecting corruption in state-owned companies. Journal of Financial Crime, Vol. 31(No. 2), 376–407. https://doi.org/10.1108/JFC-11-2022-0292
Sihombing, A., & Mulyadi, J. (2024). Pengaruh Leverage Ukuran Perusahaan Dan Profitabilitas Terhadap Agresivitas Pajak Dengan Karakter Eksekutif Sebagai Variabel Moderasi. Jurnal Riset Akuntansi Tirtayasa, 9(2), 123. https://doi.org/10.35448/jratirtayasa.v9i2.19056
Swandewi, N. P., & Noviari, N. (2020). Pengaruh Financial Distress dan Konservatisme Akuntansi pada Tax Avoidance. E-Jurnal Akuntansi, 30(7), 1670. https://doi.org/10.24843/eja.2020.v30.i07.p05
Werdaningrum, Ev., & Laksito, H. (2021). Pengaruh Karakteristik Komite Audit: Ukuran, Rapat, Komite Audit Independen, Dan Audit Committee Financial Expertise Terhadap Audit Report Lag Dengan Cost of Debt Sebagai Variabel Moderasi. Diponegoro Journal of Accounting, 10(4), 1–12. http://ejournal-s1.undip.ac.id/index.php/accounting
Wernerfelt, B. (1984). A resource-based view of the firm. Strategic Management Journal. https://doi.org/10.1002/smj.4250050207
Windaryani, I., & Jati, I. K. (2020). Pengaruh ukuran perusahaan, kepemilikan institusional, dan konservatisme akuntansi pada tax avoidance. E-Jurnal Akuntansi, 30(2). https://doi.org/10.24843/EJA.2020.v30.i02.p08
Wooldridge, J. M. (2016). Introductory Econometrics: A Modern Approach (6th ed.). Boston: Cengage Learning.
Zahrani, C. S., Marundha, A., & Khasanah, U. (2023). Konservatisme Akuntansi, Capital Intensity, Profitabilitas Dan Tax Avoidance. Jurnal Economina, 2(10), 3020–3040. https://doi.org/10.55681/economina.v2i10.931