DOI: https://doi.org/10.14710/taaij.2024.27035

Determinants of Tax Avoidance in Energy Sector: Audit Opinion, Audit Fees, Firm Age, and Profitability

*Vanny Nur Wahyuningtiyas  -  Diponegoro University, Indonesia
Dul Muid  -  Diponegoro University, Indonesia
Received: 18 May 2025; Revised: 7 Oct 2025; Accepted: 8 Oct 2025; Available online: 9 Oct 2025; Published: 8 Oct 2025.
Open Access Copyright (c) 2025 Tax Accounting Applied Journal
Creative Commons License This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Citation Format:
Abstract
The phenomenon of tax avoidance in Indonesia is still a major concern, especially in the energy sector which is often involved in international transactions so that it is more vulnerable to tax avoidance. Studies the impact of audit opinion, audit fees, company age, and profitability on tax avoidance in Energy companies traded on the IDX during 2019-2023. A quantitative schema was implemented, with multiple linear regression serving as the analytic tool for 80 pre-existing data units. EViews 12 served as the computational engine for the data's treatment. The results showed that audit opinion has a significant positive effect on tax avoidance, while company age has a significant negative effect. In contrast, audit fees and profitability have no significant effect. Although partially not all variables have a significant effect, the four variables simultaneously have a significant effect on tax avoidance. This indicates that the combination of these variables has a strong ability to explain variations in corporate tax avoidance practices.
Fulltext View|Download
Keywords: Keywords: Tax Avoidance, Audit Opinion, Audit Fees, firm age, profitability

Article Metrics:

Article Info
Section: Articles
Language : EN
Recent articles
IMPACT OF TAX MORALS AND TAX CULTURE ON TAXPAYER COMPLIANCE WITH TAX INCLUSION AS MODERATION THE INFLUENCE OF TAX KNOWLEDGE, RATIONAL ATTITUDE, AND GENDER ON INDIVIDUAL TAXPAYER COMPLIANCE Determinants of Tax Avoidance in Energy Sector: Audit Opinion, Audit Fees, Firm Age, and Profitability More recent articles
  1. Astiwiyono, W. D., & Anisah, N. (2024). Pengaruh ukuran perusahaan, umur perusahaan, pertumbuhan penjualan, kepemilikan manajerial terhadap penghindaran pajak. Seminar Nasional Akuntansi Call for Paper UPN"VETERAN"JATIM, 4(1), 6–14
  2. Djaya, N. K., & Pradipta, A. (2022). Karakteristik Perusahaan dan Corporate Governance terhadap Tax Avoidance. Media Bisnis, 14(1), 29–40. https://doi.org/10.34208/mb.v14i1.1679
  3. Fajarwati, P. A. N., & Ramadhanti, W. (2021). Pengaruh Informasi Akuntansi (Roa, Leverage, Sales Growth, Capital Intensity Dan Company Size) Dan Company Age Terhadap Tax Avoidance. Jurnal Investasi, 7(1), 1–15. https://doi.org/10.31943/investasi.v7i1.112
  4. Faradilla, I. C., & Bhilawa, L. (2022). Pengaruh profitabilitas, leverage, ukuran perusahaan dan sales growth terhadap tax avoidance. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 5(1), 34–44. https://doi.org/10.32670/fairvalue.v5i1.2233
  5. Firmansyah, F. (2021). Pengaruh Ukuran Perusahaan dan Umur Perusahaan Terhadap Tax Avoidance pada Sektor Pertambangan di BEI. Economics, Business and Management Science Journal, 1(2), 76–84. https://doi.org/10.34007/ebmsj.v1i2.138
  6. Hendi, & Sherly. (2024). The Role of Auditor Characteristics on Tax Avoidance. Jurnal Akuntansi, 16(1), 41–52. https://doi.org/10.28932/jam.v16i1.8098
  7. Krisna, D., & Susilawati, C. (2023). Pengaruh Kompensasi Manajemen, Pertumbuhan Penjualan, Umur Perusahaan, Kepemilikan Institusional dan Kepemilikan Manajerial Terhadap Penghindaran Pajak. Journal of Management and Bussines (JOMB), VIII(I), 1–19. https://doi.org/https://doi.org/10.31539/jomb.v5i2.6042
  8. Manullang, D. A. W., & Hadiprajitno, P. T. B. (2024). Pengaruh Karakteristik Auditor Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Pada BEI Tahun 2018-2022). Diponegoro Journal of Accounting, 13(3), 1–11. Retrieved from http://ejournal-s1.undip.ac.id/index.php/accounting
  9. Payamta, P., Sulistio, E. J. S., & Ardianingsih, A. (2024). the Analysis of the Characteristics of External Auditor and Audit Committees: Tax Avoidance. Risk Governance and Control: Financial Markets and Institutions, 14(2), 8–14. https://doi.org/10.22495/rgcv14i2p1
  10. Prayoga, I., Desyana, G., & Ikhsan, S. (2024). Pengaruh Profitabilitas, Leverage, dan Umur Perusahaan Terhadap Praktik. Jurnal Eksplorasi Akuntansi (JEA), 6(3), 898–912. https://doi.org/https://doi.org/10.24036/jea.v6i3.1670
  11. Purba, R. B. (2023). Teori Akutansi: Sebuah Pemahaman untuk Mendukung Penelitian di Bidang Akuntansi Cetakan (1st ed.). Medan: CV. Merdeka Kreasi Group
  12. Rahmawati, E., Nurlaela, S., & Samrotun, Y. C. (2021). Determinasi Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Modal dan Umur Perusahaan terhadap Tax Avoidance. Ekonomis: Journal of Economics and Business, 5(1), 158. https://doi.org/10.33087/ekonomis.v5i1.206
  13. Riguen, R., Salhi, B., & Jarboui, A. (2021). The Impact of Audit Characteristics on Corporate Tax Avoidance: The Moderating Role of Gender Diversity. Scientific Annals of Economics and Business, 68(1), 97–114. https://doi.org/10.47743/saeb-2021-0002
  14. Rosalina, L., & Hadi, N. (2023). Tax Avoidance: Peran Karakter Auditor Menekan Munculnya Tax Avoidance (Kasus Pada Perusahaan yang Tergabung dalam JII70 Tahun 2021). AKTSAR: Jurnal Akuntansi Syariah, 6(1), 104. https://doi.org/10.21043/aktsar.v6i1.20383
  15. Salehi, M., Tarighi, H., & Shahri, T. A. (2020). The effect of auditor characteristics on tax avoidance of Iranian companies. Journal of Asian Business and Economic Studies, 27(2), 119–134. https://doi.org/10.1108/JABES-11-2018-0100
  16. Saragih, N. H., P, J. L. B., S, M. R., & Siahaan, A. M. (2024). Pengaruh Umur Perusahaan , Profitabilitas , Laverage , Ukuran Perusahaan Terhadap Tax Avoidance Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia. Akuntansi Prima, 6(1), 1–16
  17. Sherly. (2024). The Effect Of Audit Fees And Audit Opinions Which Are Moderated By The Role Of Women On The Board Of Directors On Corporate Tax Avoidance. 4(1)
  18. Silvera, C. P., & Ismanto, J. (2024). The effect of fiscal loss compensation, capital intensity and company age on tax avoidance. Educoretax, 4(8), 1017–1026. https://doi.org/10.54957/educoretax.v4i8.1048
  19. Simamora, G. P. T., & Prabowo, T. J. W. P. (2019). Pengaruh Karakteristik Audit Terhadap Penghindaran Pajak (Strudi Empiris pada Perusahaan Barang Konsumsi Barang Primer dan Terdaftar di BEI Tahun 2019-2021. Diponegoro Journal Of Accounting, 12(4), 1–13. Retrieved from http://ejournal-s1.undip.ac.id/index.php/accounting
  20. Sterling, F., & Christina, S. (2021). Pengaruh Rasio Keuangan, Ukuran Perusahaan, dan Umur Perusahaan Terhadap Tax Avoidance. E-Jurnal Akuntansi TSM, 1(3), 207–220. Retrieved from http://jurnaltsm.id/index.php/EJATSM
  21. Sumantri, D. R. P., & Yuniarwati. (2024). Pengaruh ROA, Umur Perusahaan, Dan Ukuran Perusahaan Terhadap Tax Avoidance. Jurnal Multiparadigma Akuntansi, VI(4), 1948–1955
  22. Supriyanto, S., & Christina, N. (2021). Analisis pengaruh karakteristik audit dan karakteristik perusahaan terhadap praktik penghindaran pajak pada perusahaan BEI. Inovasi, 17(4), 733–747. https://doi.org/10.30872/jinv.v17i4.10099
  23. Susanto, A., & Widya. (2022). Analisis Pengaruh Karakteristik Auditor dan Perusahaan terhadap Penghindaran Pajak pada Perusahaan di Bursa Efek Indonesia. Journal of Management & Business, 4(3), 150–165. https://doi.org/10.37531/sejaman.v4i3.2449
  24. Triyanti, N. W., Titisari, K. H., & Dewi, R. R. (2020). Pengaruh Profitabilitas, Size, Leverage, Komite Audit, Komisaris Independen dan Umur Perusahaan terhadap Tax Avoidance. Jurnal Ilmiah Universitas Batanghari Jambi, 20(1), 113. https://doi.org/10.33087/jiubj.v20i1.850
  25. Widiatmoko, S., & Mulya, H. (2021). The Effect of Good Corporate Governance, Profitability, Capital Intensity and Company Size on Tax Avoidance. Journal of Social Science, 2(4), 502–511. https://doi.org/10.46799/jss.v2i4.176
  26. Yahaya, K. A., & Yusuf, K. (2020). Impact of Company Characteristics on Aggressive Tax Avoidance in Nigerian Listed Insurance Companies. 9(September), 101–111
  27. Zain, R. P., Sumarta, N. H., & Amidjaya, P. G. (2023). Auditor characteristics on tax avoidance by non-financial companies evidence from the Indonesia Stock Exchange. Jurnal Akuntansi Dan Auidting Indonesia, 26. https://doi.org/https://doi.org/10.20885/jaai.vol26.iss2.art9

Last update:

No citation recorded.

Last update:

No citation recorded.