Determinants of SME Tax Compliance:  The Role of Accounting Knowledge and Taxpayer Attitudes

Tisha Alfira; Ezra Ivana Cecilia; Yanti Br Siregar; Annisa Nauli Sinaga; Yanson Pane

doi:10.64276/jofibi.v2i1.91

Authors

Tisha Alfira Universitas Prima Indonesia
Ezra Ivana Cecilia Universitas Prima Indonesia
Yanti Br Siregar Universitas Prima Indonesia
Annisa Nauli Sinaga Universitas Prima Indonesia
Yanson Pane Sekolah Tinggi Ilmu Ekonomi Prasetya

DOI:

https://doi.org/10.64276/jofibi.v2i1.91

Keywords:

Accounting Conservatism, Sales Growth, Thin Capitalization, Transfer Pricing, Financial Distress, Tax Avoidance

Abstract

This study examines to analyze the effect of accounting conservatism, sales growth, thin capitalization, transfer pricing, and financial distress on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX). This research employs a quantitative approach using secondary data obtained from companies’ financial statements and annual reports. The population consists of all energy sector companies listed on the IDX, with purposive sampling used to select 23 companies as research samples, resulting in a total of 69 observations. The data were analyzed using multiple linear regression analysis, preceded by classical assumption tests including normality, multicollinearity, autocorrelation, and heteroscedasticity tests. The results indicate that accounting conservatism, sales growth, thin capitalization, transfer pricing, and financial distress simultaneously affect tax avoidance. Partially, transfer pricing and financial distress have a positive and significant effect on tax avoidance, while accounting conservatism, sales growth, and thin capitalization do not have a significant effect on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange

References

Adhi Kusumastuti, P. ., Ahmad Mustamil Khoiron, M. P., & Taofan Ali Achmadi, M. P. (2020). Metode Penelitian Kuantitatif (1st ed.). Deepublish.

Afriyanti, N. E., & Wulandari, D. A. (2023). the Effect of Financial Performance on Profit Growth in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2017-2021. Indonesian Journal of Business Analytics, 3(2), 461–486.

Agustina, L., & Sanulika, A. (2024). Pengaruh Beban Pajak Tangguhan, Capital Intensity, dan Thin Capitalization terhadap Tax Avoidance. AKUA: Jurnal Akuntansi Dan Keuangan, 3(2).

Berlinski, E., & Morales, J. (2024). Digital technologies and accounting quantification: The emergence of two divergent knowledge templates. Critical Perspectives on Accounting, 98(December), 1–19. https://doi.org/10.1016/j.cpa.2023.102697

Caroline, A., & Fajriana, I. (2025). Pengaruh Leverage, Capital Intensity, dan Sales Growth terhadap Tax Avoidance. Jurnal Bisnis Mahasiswa, 5(2).

Dewi, N. S., & Suwarno, A. E. (2022). PENGARUH ROA, ROE, EPS DAN DER TERHADAP HARGA SAHAM PERUSAHAAN (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020). Seminar Nasional Pariwisata Dan Kewirausahaan (SNPK), 1.

Dianissa, R. P., & Asmara, R. Y. (2025). Pengaruh ROE, Sales Growth Dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Jurnal Ekonomi Bisnis, Manajemen Dan Akuntansi (Jebma), 5(1). https://doi.org/10.47709/jebma.v5i1.4685

Dorhetso, S. N. (2025). Compliance dynamics: Impacts of petroleum taxation on taxpayer behavior. Next Research, 2(3), 1–17. https://doi.org/10.1016/j.nexres.2025.100716

Fadhiilah, D., & Rahayuningsih, D. A. (2022). Faktor-Faktor Yang Memengaruhi Penerapan Konservatisme Akuntansi. Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 5(1). https://doi.org/10.29303/akurasi.v5i1.143

Faisal, S., & Naushad, M. (2021). The empirical evidence on Negating turnover intentions among academicians. Problems and Perspectives in Management, 19(4), 270–282. https://doi.org/10.21511/ppm.19(4).2021.22

Fia Afriyani, N. (2023). Pengaruh Rasio Likuiditas, Leverage, Aktivitas dan Profitabilitas terhadap Financial Distress pada Perusahaan F&B. Jurnal Riset Akuntansi Unisba Press., 3(1).

Guo, Y., Chen, P., Wan, Y., Zhu, Y., Cao, X., & Zeng, G. (2025). Technology transfer in asymmetric innovation corridors: Theory and empirical evidence from China. Applied Geography, 178.https://doi.org/10.1016/j.apgeog.2025.103599

Hasan, J. M., & Septiningrum, L. D. (2026). Faktor-Faktor Penggerak Tax Avoidance pada Perusahaan Sektor Properti dan Real Estate di BEI : Konservatisme Akuntansi, Intensitas Modal dan Intensitas Persediaan. AKADEMIK: Jurnal Mahasiswa Humanis, 6(1). https://doi.org/10.37481/jmh.v6i1.1687

Hou, A. (2023). The Influence Of Financial Literacy And Quality Of Financial Statements On The Performance Of Msmes In Medan Marelan. IJAMESC, 1(4), 281–290.

Irawan, F., & Suyanto. (2021). Pengaruh Profitabilitas, Likuditas Dan Leverage Terhadap Financial. Jurnal Geokonomi, 2(1), 23–30.

Janson, S. (2024). Career Advancement Now! – How Young Leaders Can Make a Career as an Innovation Champion. Best of HR – Berufebilder.de®.

Maharani, D. P., & Dura, J. (2026). Pengaruh Risiko Litigasi, Intensitas Modal Dan Financial Distress Terhadap Konservatisme Akuntansi. Jurnal Ilmiah Bisnis Dan Ekonomi Asia, 7(1). https://doi.org/10.32815/jibeka.v17i2.1697

Mandut, Y. S., Nur, A., Fatima, E., Trifoni, K., & Bahagia, Y. E. (2025). Pengaruh Kepemilikan Asing Terhadap Penentuan Transfer Pricing (Studi Kuantitatif Pada Perusahaan Farmasi). Journal ANC, 1(3).

Marliana, D., Prihatni, R., & Muliasari, I. (2022). Pengaruh Pajak, Kepemilikan Asing, dan Ukuran Perusahaan Terhadap Transfer Pricing. Jurnal Akuntansi, Perpajakan Dan Auditing, 3(2). https://doi.org/10.21009/japa.0302.04

Nisa, C., & Hidajat, S. (2024). Pengaruh Sales Growth, Financial Distress, dan Thin Capitalization terhadap Tax Avoidance pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang terdaftar di BEI Periode 2018-2022). Innovative: Journal Of Social Science Research (Special Issue), 4(3). https://doi.org/10.31004/innovative.v4i3.12190

Nurcahyono, R. F., Argojuwono, A. D. A., & Hernawati2, R. I. (2022). Financial Ratio, Board Diversity and Financial Distress: Evidence from Indonesia. Proceedings of the International Conference on Business, Accounting, Banking, and Economics. https://doi.org/10.2991/978-94-6463-154-8_27

Nurdiansyah, Rizky, & Masripah. (2023). Factors causing tax avoidance practices in multinational companies: Evidence from Indonesia. International Journal of Research in Business and Social Science, 12(3). https://doi.org/10.20525/ijrbs.v12i3.2565

Oktaviani, R. M., Wulandari, S., & Sunar, S. (2023). Multinational Corporate Tax Avoidance in Indonesia. International Journal of Professional Business Review, 4(5).

Palupi, D. W., & Mutmainah, K. (2024). Financial Distress Perusahaan Sektor Financials BEI 2019-2022. TRIPUTRA: Sosial, Ekonomi Dan Hukum, 1(02), 75–84.

Praystya, R. D. C., & Anggrainie, N. (2024). Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, Dam Sales Growth Terhadap Tax Avoidance Pada Perusahaan Sektor Pertambangan Yang Terdaptar di Bursa Efek Indonesia Periode 2016-2020. Innovative: Journal Of Social Science Research, 4(1). https://doi.org/10.31004/innovative.v4i1.8576

Purba, F. D. I., Abbas, D. S., & Hidayat, I. (2024). Pengaruh Ukuran Perusahaan, Mekanisme Bonus dan Kepemilikan Asing Terhadap Transfer Pricing. JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, Dan Akuntansi, 1(3). https://doi.org/10.62421/jibema.v1i3.17

Purnama, A., Adiatma, D., Firman, D., & Rukma, S. (2024). Pengaruh Instagramable , Memorable Tourist Experience dan Destination Image pada Revisit Intention di Pantai Sayang Heulang Kabupaten Garut. 24(3), 2233–2238. https://doi.org/10.33087/jiubj.v24i3.5569

Rahmadani, E. G., Kusbandiyah, A., & Mudjiyanti, R. (2024). Pengaruh Firm size, ROA, Thin capitalization Terhadap Penghindaran Pajak Dengan Kepemilikan Institusional Sebagai Variabel Moderasi. Journal of Accounting and Finance Management, 5(3).

Resha, R. S., & Bambang Soedaryono. (2024). Financial Distress Menurun Akibat Biaya Agensi Manajerial Pada Perusahaan Perbankan Di Bei: Pendekatan Kuantitatif Pada Rentang Waktu 2020-2022. Jurnal Ekonomi Trisakti, 4(1), 895–904. https://doi.org/10.25105/jet.v4i1.19177

Rizkiana, R., & Suripto, S. (2022). The Effect of Audit Quality and Accounting Conservatism on Tax Avoidance in Companies That Are Members of The Sri Kehati Index. JASa (Jurnal Akuntansi, Audit Dan Sistem Informasi Akuntansi), 3(6). https://doi.org/10.36555/jasa.v6i3.1916

Sa’ad, H. N., Abubakar, Z., & Salami, S. (2023). Accounting Conservatism And Corporate Tax Avoidance. International Journal of Banking and Finance, 8(1). https://doi.org/10.32890/ijbf2023.18.1.3

Sari, I. P., & Srimindarti, C. (2022). Indikator-Indikator yang Mempengaruhi Tingkat Konservatisme Akuntansi. Owner : Riset Dan Jurnal Akuntansi, 6(1). https://doi.org/10.33395/owner.v6i1.558

Sari, I. R., & Kurniato, C. A. (2022). Pengaruh Profitabilitas, Debt Covenant Dan Transfer Pricing Terhadap Tax Avoidance Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2021. Economic, Accounting, Management and Business, 5(4). https://doi.org/10.37481/sjr.v5i4.569

Setiadi, I., Nurwati, N., & Widodo, W. (2023). Determinan Konservatisme Akuntansi Perusahaan Manufaktur Di Indonesia. Jurnal Riset Akuntansi Mercu Buana (JRAMB), 9(1).

Sihombing, E. H., Chaniago, S., & Nasib. (2019). Increase Taxpayer Compliance through Quality of Service , Tax Sanctions , Knowledge and Socialization of Taxation. Journal of Business and Management (IOSR-JBM), 21(11), 17–23. https://doi.org/10.9790/487X-2111031723

Sonny, S., Firmansyah, A., & Trisnawati, E. (2025). The effect of tax knowledge and tax awareness on taxpayer compliance with e-filing as a moderating variable. International Journal of Multidisciplinary on Science and Management, 5(6), 843–855. https://doi.org/10.54957/educoretax.v5i6.1696

Sugiyono. (2012). Metode Penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif dann R and D. Alfabeta.

Susanti, M. (2021). The Effect of Sales Growth, Profitability, and Company Size on Leverage. Proceedings of the 3rd Tarumanagara International Conference on the Applications of Social Sciences and Humanities (TICASH 2021). https://doi.org/10.2991/assehr.k.220404.104How

Tandiontong, M. (2023). Kualitas Audit dan Pengukurannya. Alfabet.

Tarighi, H., Hosseiny, Z. N., Abbaszadeh, M. R., Zimon, G., & Haghighat, D. (2022). How Do Financial Distress Risk and Related Party Transactions Affect Financial Reporting Quality? Empirical Evidence from Iran. Risks, 10(3), 1–16. https://doi.org/10.3390/risks10030046

Vieira, R., & Hoskin, K. (2024). Re-thinking the ‘disciplinary’ power of accounting: A Foucauldian reading of how disciplinary accounting knowledge translates into managerial strategy in a Portuguese bank. Critical Perspectives on Accounting, 99(January), 1–18. https://doi.org/10.1016/j.cpa.2024.102715

Yoswandri, F. R., & Lestari, I. R. (2024). Pengaruh Struktur Modal, Sales Growth, Likuiditas Dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Journal of Development Economics and Digitalization, Tourism Economics, 1(2). https://doi.org/10.59407/jdedte.v1i2.702