Determinasi Tax Avoidance: Peran Profitabilitas, Leverage, Capital Intensity, dan Ukuran Perusahaan pada Perusahaan Sektor Energi di Bursa Efek Indonesia
Article Sidebar
Main Article Content
Abstract
This study aims to examine and analyze the influence of profitability, leverage, capital intensity, and company size on tax avoidance. The study focuses on energy sector companies listed on the Indonesia Stock Exchange during the period 2020-2024. In this study, profitability is measured using Return on Assets, and leverage is measured using the Debt to Equity Ratio. This study adopts a quantitative approach using secondary data as the primary source. Purposive sampling was used to determine the research sample, resulting in 10 companies as research objects with an observation period of 5 years. This yielded 50 sample data points. Data analysis was conducted using multiple linear regression analysis with the help of the SPSS software program, considering classical assumption tests, including normality tests, multicollinearity tests, heteroskedasticity tests, and autocorrelation tests. Meanwhile, to test the hypothesis, we used the F-test and t-test. The findings of this study indicate that profitability has a negative effect on tax avoidance, while leverage has no effect on tax avoidance. Furthermore, capital intensity has a negative effect on tax avoidance, and company size has a positive effect on tax avoidance.
Article Details
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
Brugman, M., & Chariri, A. (2025). Pengaruh Intensitas Aset Tetap, Ukuran Perusahaan, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023). 14, 1–13.
Chang, A., Meiryani, Sumarwan, U., Gunawan, T., Devi, S. R., Samukri, & Salim, G. (2023). the Influence of Debt-To-Equity Ratio, Capital Intensity Ratio, and Profitability on Effective Tax Rate in the Tourism Sector. Journal of Governance and Regulation, 12(1), 53–67. https://doi.org/10.22495/jgrv12i1art5
Darsani, P. A., & Sukartha, I. M. (2021). The Effect of Institutional Ownership, Profitability, Leverage and Capital Intensity Ratio on Tax Avoidance. American Journal of Humanities and Social Sciences Research, 5(5), 13–22. www.ajhssr.com
Effendi, E., & Ulhaq, R. D. (2022). Pengaruh Audit Tenur, Reputasi Auditor, Ukuran Perusahaan, dan Komite Audit (Abdul (ed.)). CV. Adanu Abimata.
Erry Setiawan. (2022). Profitabilitas, Ukuran Perusahaan dan Pertumbuhan Asset Serta Pengaruhnya Terhadap Leverage pada Perusahaan (Teori Hingga Empirik). In Perkumpulan Rumah Cemerlang Indonesia.
Fauzan, F., Ayu, D. A., & Nurharjanti, N. N. (2019). The Effect of Audit Committee, Leverage, Return on Assets, Company Size, and Sales Growth on Tax Avoidance. Riset Akuntansi Dan Keuangan Indonesia, 4(3), 171–185. https://doi.org/10.23917/reaksi.v4i3.9338
Jusman, J., & Nosita, F. (2020). Pengaruh Corporate Governance, Capital Intensity dan Profitabilitas Terhadap Tax Avoidance pada Sektor Pertambangan. Jurnal Ilmiah Universitas Batanghari Jambi, 20(2), 697. https://doi.org/10.33087/jiubj.v20i2.997
Nursari, D. M., & Nazir, N. (2023). Pengaruh Profitabilitas, Leverage, Capital Intensity, Dan Inventory Intensity Terhadap Tax Avoidance Pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bei Tahun 2018-2020. Jurnal Ekonomi Trisakti, 3(1), 1889–1898. https://doi.org/10.25105/jet.v3i1.16462
Pohan, C. A. (2018). Optimizing Corporate Tax Management (S. B. Hastuti (ed.); 2nd ed.).
Rahmawaty, L. (2024). PT Antam Diduga Pernah Hindarai Pajak Impor Emas yang Didatangkan dari Hongkong melalui Singapura. Tempo.
Ramadhani, A. (2022). The Effect Of Profitability, Capital Intensity And Leverage On Tax Avoidance Activities On The Pharmaceutical Sub Sector Manufacturing Companies Listed On Idx During The 2016-2020 Period. Jurnal Riset Akuntansi Dan Auditing, 9(2), 46–56. https://doi.org/10.55963/jraa.v9i2.472
Rosa, H. F., Hartono, A., & Ulfah, I. F. (2022). Pengaruh Return On Asset, Leverage, dan Intensitas Modal terhadap Penghindaran Pajak (Tax Avoidance) (Studi pada Perusahaan Farmasi yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2019). 3(I), 18–33.
Sujarweni, V. W. (2022). Manajemen Keuangan. PUSTAKA BARU PRESS.
Sulaeman, R. (2021). Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan Terhadap Penghindaran Pajak (Tax Avoidance). Syntax Idea, 3(2), 354–367. https://doi.org/10.46799/syntax-idea.v3i2.1050.