Nita Andriyani Budiman


The trend of tax avoidance in Indonesia is predicted to increase when the government cancels some anti-tax avoidance instruments. The purpose of this study is to determine the trend of tax avoidance in JII companies so that it can show a tendency to decrease or increase tax avoidance of JII companies as a whole in the long term. This type of research is a descriptive study that uses data from the annual report of the JII company for the years 2011-2020. In general, JII companies during 2011-2020 experienced an increase in tax avoidance. This can be seen from the smaller ETR value from 2011-2020. A small ETR value is an indication that the company is doing tax avoidance.  Based on the results of this study, DGT can make forecasts related to tax avoidance, become DGT's input in detecting JII companies that do tax avoidance and evaluate anti-tax avoidance instruments that were previously abolished by the government.


tax avoidance, Jakarta Islamic Index, Earning Tax Ratio

Full Text:



Abernathy, J. L., Kubick, T. R., & Masli, A. (2016). General Counsel Prominence and Corporate Tax Policy. The Journal of the American Taxation Association, 38(2), 39-56.

Alasfour, F., Samy, M., & Bampton, R. (2016). The Determinants of Tax Morale and Tax Compliance: Evidence from Jordan. Advances in Taxation, 125-171.

Armstrong, C., Blouin, J., Jagolinzer, A., & Larcker, D. F. (2015). Corporate Governance, Incentives, and Tax Avoidance. Journal of Accounting and Economics, 60. 1-17.

Assidi, S., Aliani, K., & Omri, M. A. (2016). Tax Optimization and The Firm's Value: Evidence from the Tunisian Context. Borsa Istanbul Review, 16(3), 177-184.

Chan, K. H., Mo, P. L. L., & Zhou, A. Y. (2013). Government Ownership, Corporate Governance and Tax Aggressiveness: Evidence from China. Accounting and Finance, 53, 1029-1051.

Chen, S., Chen, X., Cheng, Q., & Shevlin, T. (2010). Are Family Firms More Tax Aggressive than Non-Family Firms?. Journal of Financial Economics, 95(1), 41-61.

Chen, X., Hu, N., Wang, X., & Tang, X. (2014). Tax Avoidance and Firm Value: Evidence from China. Nankai Business Review International, 5(1), 25-42.

Chen, S., Huang, Y., Li, N., & Shevlin, T. (2019). How does Quasi-Indexer Ownership Affect Corporate Tax Planning?. Journal of Accounting and Economics, 67, 278-296.

Chyz, J.A. (2013). Personally Tax Aggressive Executives and Corporate Tax Sheltering. Journal of Accounting and Economics, 56(2-3), 311-328.

Desai, M. A. & Dharmapala, D. (2009). Corporate Tax Avoidance and Firm Value. The Review of Economics and Statistics, 91(3), 537-546.

Dyreng, S. D., Hanlon, M., & Maydew, E.L. (2008). Long-run Corporate Tax Avoidance. The Accounting Review, 83(1), 61-82.

Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2010). The Effects of Executives on Corporate Tax Avoidance. The Accounting Review, 85, 1163-1189.

Dyreng, S. D., Hoopes, J. L., & Wilde, J. H. (2016). Public Pressure and Corporate Tax Behaviour. Journal of Accounting Research, 54, 147–186.

Feller, A., & Schanz, D. (2017). The Three Hurdles of Tax Planning: How Business Context, Aims of Tax Planning, and Tax Manager Power Affect Tax Expense. Contemporary Accounting Research, 34, 494–524.

Friana, H. (2019). DJP Dalami Dugaan Penghindaran Pajak PT Adaro Energy. Retrieved from accessed 14 Oktober 2021, 08.14 WIB.

Gaertner, F. (2014). CEO After-tax Compensation Incentives and Corporate Tax Avoidance. Contemporary Accounting Research, 31, 1077-1102.

Gaaya, S., Lakhal, N., & Lakhal, F. (2017). Does Family Ownership Reduce Corporate Tax Avoidance? The moderating effect of audit quality. Managerial Auditing Journal, 32, 731–744.

Graham, J. R. & Tucker, A. L. (2006). Tax Shelters and Corporate Debt Policy. Journal of Financial Economics, 81(3), 563-594.

Guenther, D. A., Matsunaga, S. R., & Williams, B. M. (2017). Is Tax Avoidance Related to Firm Risk?. The Accounting Review, 92(1), 115-136.

Hanlon, M., & Heitzman, S. (2010). A Review of Tax Research. Journal of Accounting and Economics, 50. 127-178.

Hines Jr., J. R. (2017). Business Tax Burdens and Tax Reform. Brookings Papers on Economic Activity, 449-471.

Hsieh, T.-S., Wang, Z., & Demirkan, S. (2018). Overconfidence and Tax Avoidance: The Role of CEO and CFO Interaction. Journal of Accounting and Public Policy, 37, 241-253.

Huang, W., Ying, T., & Shen, Y. (2018). Executive Cash Compensation and Tax Aggressiveness of Chinese firms. Review of Quantitative Finance and Accounting, 51, 1151–1180.

Ismi, F., & Linda. (2016). Pengaruh Thin Capitalization, Return on Asset, dan Corporate Governance pada Perusahaan Jakarta Islamic Index (JII). Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 1(1), 150-165.

Jensen, M., & Meckling, W. (1976). Theory of The Firm: Managerial Behaviour, Agency Cost and Ownership Structure. Journal of Financial Economics, 3, 305-360.

Kalbuana, N., Solihin, Saptono, Yohana, & Yanti, D. R. (2020). The Influence of Capital Intensity, Firm Size, and Leverage on Tax Avoidance on Companies Registered in Jakarta Islamic Index (JII) Period 2015-2019. International Journal of Economics, Business and Accounting Research, 4(3), 272-278.

Kalbuana, N. (2021). Pengaruh Ukuran Perusahaan, Leverage dan Nilai Perusahaan terhadap Tax Avoidance Kasus Perusahaan yang Terdaftar di Jakarta Islamic Index (JII). Jurnal Ilmu Manajemen dan Akuntansi Terapan, 12(2), 190-202.

Kementerian Keuangan. (2021). Informasi APBN 2021 Percepatan Pemulihan Ekonomi dan Penguatan Reformasi. Retrieved from accessed 30 September 2021, 22.11 WIB.

Kim, J. B., Li, Y., & Zhang, L. (2011). Corporate Tax Avoidance and Stock Price Crash Risk: Firm-level Analysis. Journal of Financial Economics, 100(3), 639-662.

Kurniasih, T., & Sari, M. M. (2013). Pengaruh Profitabilitass, Leverage, Corporate Governance, Ukuran Perusahaan, dan Kompensasi Rugi Fiskal pada Tax Avoidance. Buletin Studi Ekonomi, 18, 58-66.

Lanis, R., & Richardson, G. (2011). The Effect of Board of Director Composition on Corporate Tax Aggressiveness. Journal of Accounting and Public Policy, 30. 50–70.

Liang, Q., Li, Q., Lu, M., & Shan, Y. (2021). Industry and Geographic Peer Effects on Corporate Tax Avoidance: Evidence from China. Pacific-Basin Finance Journal, 67, 101545.

Maitriyadewi, N. L. R. P., & Noviari, N. (2020). Manajemen Laba, Profitabilitas dan Kepemilikan Keluarga dan Tax Avoidance. E-Jurnal Akuntansi, 30(6), 1382-1396.

Masri, I. & Martani, D. (2012). Pengaruh Tax Avoidance terhadap Cost of Debt. Simposium Nasional Akuntansi XV. Banjarmasin.

McClure, R., Lanis, R., Wells, P., & Govendir, B. (2018). The Impact of Dividend Imputation on Corporate Tax Avoidance: The Case Of Shareholder Value. Journal of Corporate Finance, 48, 492–514.

Meilia, P., & Adnan. (2017). Pengaruh Financial Distress, Karakteristik Eksekutif, dan Kompensasi Eksekutif terhadap Tax Avoidance pada Perusahaan Jakarta Islamic Index. Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi, 2(4), 84-92.

Oats, L., & Tuck, P. (2019). Corporate Tax Avoidance: is Tax Transparency the Solution?. Accounting and Business Research, 49(5), 565-583.

OECD. (2021). Revenue Statistics in Asia and the Pacific 2021 - Indonesia. Retrieved from accessed 30 September 2021, 22.20 WIB.

Olsen, K. J. & Stekelberg, J. (2016). CEO Narcissism and Corporate Tax Sheltering. The Journal of the American Taxation Association, 38(1), 1-22.

Orihara, M. (2017). Stock Market Listing and Corporate Policy: Evidence from Reforms to Japanese Corporate Law. Pacific-Basin Finance Journal, 43, 15–36.

Prakosa, K. B. (2014). Pengaruh Profitabilitas, Kepemilikan Keluarga, dan Corporate Governance terhadap Penghindaran Pajak di Indonesia. Simposium Nasional Akuntansi XVII. Mataram.

Rego, S., & Wilson, R. (2012). Equity Risk Incentives and Corporate Tax Aggressiveness. Journal of Accounting Research, 50. 775-810.

Richardson, G., Taylor, G., & Lanis, R. (2016). Women on the Board of Directors and Corporate Tax Aggressiveness in Australia: An empirical analysis. Accounting Research Journal, 29, 313–331.

Richardson, G., Wang, B., & Zhang, X. (2016). Ownership Structure and Corporate Tax Avoidance: Evidence from Publicly Listed Private Firms in China. Journal of Contemporary Accounting and Economics, 12, 141–158.

Rokhaniyah, S. (2021). Investigasi Empiris Penghindaran Pajak di Indonesia. Infestasi, 17(1), 32-44.

Salihu, I. A., Annuar, H. A., & Obid, S. N. S. (2015). Foreign Investors’ Interests and Corporate Tax Avoidance: Evidence from an Emerging Economy. Journal of Contemporary Accounting & Economics, 11, 138–147.

Seidman, J. K., & Stomberg, B. (2017). Equity Compensation and Tax Avoidance: Disentangling Managerial Incentives From Tax Benefits and Reexamining The Effect of Shareholder Rights. The Journal of the American Taxation Association, 39(2), 21-41.

Suandy, E. (2011). Perencanaan Pajak. Edisi ke-5. Jakarta: Salemba Empat.

Sugiyono. 2011. Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: Alfabeta.

Tang, T. Y. H. (2020). A Review of Tax Avoidance in China. China Journal of Accounting Research, 13(4), 327-338.

Taylor, G., & Richardson, G. (2014). Incentives for Corporate Tax Planning and Reporting: Empirical evidence from Australia. Journal of Contemporary Accounting & Economics, 10. 1–15.

Wahab, E. A. A., Ariff, A. M., Marzuki, M. M., & Sanusi, Z. M. (2017). Political Connections, Corporate Governance, and Tax Aggressiveness in Malaysia. Asian Review of Accounting, 25, 424–451.

Wang, F., Xu, S., Sun, J., & Cullinan, C. P. (2019). Corporate Tax Avoidance: A Literature Review and Research Agenda. Journal of Economic Surveys, 0(0), 1-19.

West, A. (2018). Multinational Tax Avoidance: Virtue Ethics and the Role of Accountants. J Bus Ethics, 153, 1143-1156.



  • There are currently no refbacks.

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Creative Commons License

P-ISSN : 2502-0633

E-ISSN : 2502-4647

IJIBE is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

View My Stats

Contact Us

IJIBE (International Journal of Islamic Business Ethics) Gedung Ibnu Khaldun, Jalan Raya Kaligawe KM. 4, PO BOX 1054, Semarang 50112, Central Java, Indonesia. E-mail: