MENGURAI BEBAN PAJAK MELALUI PENGARUH RASIO PROFITABILITAS DAN STRUKTUR MODAL PADA EMITEN HOTEL DI BEI
Main Article Content
Abstract
This study aims to examine the partial effects of profitability and capital structure on tax expenses in hotel companies listed on the Indonesia Stock Exchange (IDX). Profitability is measured using Return on Assets and Return on Equity, whilst capital structure is measured using the Debt to Equity Ratio. This is a quantitative study utilising SPSS statistical software. The research sample comprises eight hotel companies listed on the Indonesia Stock Exchange (IDX). The observation period spans five years. The data analysis technique employed is multiple regression analysis. The analysis was conducted using classical assumption tests, the R-squared test, and hypothesis testing. The results of the study indicate that Return on Assets has a positive effect on tax expense, Return on Equity has a positive effect on tax expense, and the Debt to Equity Ratio has a positive effect on tax expense. It is recommended that future research expand the variables by adding moderating or mediating factors, such as Good Corporate Governance, company size, or tax incentive policies, and broaden the research sample to include, for example, manufacturing companies.
Article Details
How to Cite
Herawati Khotmi, & Dewi Rispawati. (2026). MENGURAI BEBAN PAJAK MELALUI PENGARUH RASIO PROFITABILITAS DAN STRUKTUR MODAL PADA EMITEN HOTEL DI BEI. Jurnal Aplikasi Perpajakan, 7(1), 1-14. https://doi.org/10.29303/jap.v7i1.538
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References
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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. https://doi.org/10.1016/j.jfineco.2009.02.003
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Modigliani, F., & Miller, M. H. (1963). Corporate Income Taxes And The Cost Of Capital: A Correction. The American Economic Review, 53(3), 433-443.
Muntahanah, S., Cahyo, H., Sundari, S., Surveyandini, M., Danuta, K. S., & Murdijaningsih, T. (2022). Analisis Struktur Modal Pada Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2014-2020. Akuntabel, 19(2), 275–283. https://doi.org/10.30872/jakt.v19i2.11184
Myers, S. C., & Majluf, N. S. (1984). Corporate Financing And Investment Decisions When Firms Have Information That Investors Do Not Have. Journal of Financial Economics, 13(2), 187-221. https://doi.org/10.1016/0304-405X(84)90023-0
Nahri, H., Saputra, M., & Yusmita, F. (2024). The Effect of Capital Structure, Profitability and Institutional Ownership on Tax Avoidance in Manufacturing Companies in the Consumption Industry Sector Listed on the Indonesian Stock Exchange in 2020-2022. International Journal of Current Science Research and Review, 07(04). https://doi.org/10.47191/ijcsrr/v7-i4-13
Noor, R. M., Fadzillah, N. S. M., & Mastuki, N. (2010). Corporate Tax Planning: A Study On Corporate Effective Tax Rates Of Malaysian Listed Companies. International Journal of Trade, Economics and Finance, 1(2), 189-193.
Ouelhadj, A., Bouchetara, M., & Zerouti, M. (2023). Transfer Pricing and Financial Performance: The Case of Algerian Companies. Financial Sciences, 32–46. https://doi.org/10.15611/fins.2023.1.03
Pambudi, M. F. A. S., Lating, A. I. S., Yudhanti, A. L., & Soulisa, M. R. (2022). Pengaruh Return on Asset, Return on Equity, Net Profit Margin Dan Quick Ratio Terhadap Return Saham Perusahaan Sektor Energi Pada Masa Pandemi Covid-19. Jurnal Akuntansi Ekonomi Dan Manajemen Bisnis, 2(3), 361–372. https://doi.org/10.55606/jaem.v2i3.380
Prameswari, V. C. A., & Setijaningsih, H. T. (2024). Pengaruh Tax Avoidance Dan Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi. Cakrawala Repositori Imwi, 7(1), 3073–3081. https://doi.org/10.52851/cakrawala.v7i1.588
Pulungan, A. H., Fernando, K., Safa, E. M., & Mahardika, A. A. (2023). Do Business Characteristics and Economic Factors Affect Effective Tax Rate? An Evidence From Southeast Asia. Jurnal Riset Akuntansi Kontemporer, 15(1), 1–11. https://doi.org/10.23969/jrak.v15i1.5452
Putri, T. C., & Puspitasari, R. (2022). Pengaruh Struktur Modal, Keputusan Investasi, Profitabilitas Sebagai Variabel Intervening Terhadap Nilai Perusahaan. Jurnal Ilmiah Manajemen Kesatuan, 10(2), 255–272. https://doi.org/10.37641/jimkes.v10i2.1437
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Rohmah, T. N. (2022). The Effect of Taxes on Transfer Pricing on Tourism, Restaurant, and Hotel Companies Listed on the Indonesia Stock Exchange in 2019-2020. Devotion Journal of Research and Community Service, 3(9), 874–881. https://doi.org/10.36418/dev.v3i9.192
Ross, S. A. (1977). The Determination Of Financial Structure: The Incentive-Signalling Approach. The Bell Journal of Economics, 8(1), 23-40. https://doi.org/10.2307/3003485
Sabna, Z. A. A., & Wulandari, S. (2021). Analisis Determinan Agresivitas Pajak Pada Perusahaan Sektor Industri. Akuntansi Dan Manajemen, 16(2), 123–141. https://doi.org/10.30630/jam.v16i2.161
Salem, S. M. A., & Qutait, Z. R. H. (2023). The Effect of Corporate Income Tax on Financial Performance: Evidence From Palestine. , 7(1, 100–110. https://doi.org/10.26389/ajsrp.q100123
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Sari, L., Hamdy, H., & Nalurita, F. (2022). Pengaruh Faktor Eksternal Dan Internal Terhadap Dinamika Struktur Modal Perusahaan Retail Trade Yang Terdaftar Di Indonesia. Ijd-Demos, 4(4). https://doi.org/10.37950/ijd.v4i4.339
Supriono. (2024). Tax Aggressiveness Is Seen From the Current Ratio, Return on Assets, Debt to Asset Ratio, and Capital Intensity in the Company in the Tourism, Restaurant and Hotel Industry. Jurnal Manajemen Bisnis Dan Terapan, 2(1), 236–247. https://doi.org/10.20961/meister.v2i1.1056
Tahlila, S. N. D., Tjaraka, H., & Rahmiati, A. (2024). Apakah Capital Intensity Meningkatkan Agresivitas Pajak? Jurnal Riset Akuntansi & Perpajakan (Jrap), 11(1), 1–11. https://doi.org/10.35838/jrap.2024.011.01.01
Tanujaya, K., & Anggreany, E. (2021). Hubungan Dewan Direksi, Keberagaman Gender Dan Kinerja Berkelanjutan Terhadap Penghindaran Pajak. Fair Value Jurnal Ilmiah Akuntansi Dan Keuangan, 4(5), 1648–1666. https://doi.org/10.32670/fairvalue.v4i5.754
Valensia, V., & Riswandari, E. (2023). Faktor-Faktor Yang Mempengaruhi Pajak Penghasilan Badan Perusahaan Manufaktur Sektor Properties and Real Estate Di Bei. Journal of Business and Entrepreneurship, 11(2), 155. https://doi.org/10.46273/jobe.v11i2.420
Xavier, M. B., Theiss, V., & Ferreira, M. P. (2022). Impact of Tax Aggressiveness on the Profitability of Publicly Traded Companies Listed on B3. Revista Catarinense Da Ciência Contábil, 21, e3229. https://doi.org/10.16930/2237-7662202232292
Wahab, N. S. A., & Holland, K. (2012). Tax Planning, Corporate Governance And Equity Value. The British Accounting Review, 44(2), 111-124. https://doi.org/10.1016/j.bar.2012.03.005
Watts, R. L., & Zimmerman, J. L. (1986). Positive Accounting Theory. Prentice Hall.
Zuhaida, I. (2022). Praktik Penghindaran Pajak Di Tengah Pandemi Covid-19. Jurnal Literasi Akuntansi, 2(3), 192–198. https://doi.org/10.55587/jla.v2i3.66
Amalia, D. (2021). Pengaruh Likuiditas, Leverage Dan Intensitas Aset Terhadap Agresivitas Pajak. Krisna Kumpulan Riset Akuntansi, 12(2), 232–240. https://doi.org/10.22225/kr.12.2.1596.232-240
Bandaro, L. A. S., & Ariyanto, S. (2020). Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, Kepemilikan Manajerial Dan Capital Intensity Ratio Terhadap Tax Avoidance. Ultimaccounting Jurnal Ilmu Akuntansi, 12(2), 320–331. https://doi.org/10.31937/akuntansi.v12i2.1883
Bramson, A., & Xu, J. (2020). Tax Burden Management In The Hospitality Industry: Evidence From Southeast Asian Publicly Listed Firms. Journal of Hospitality Finance, 12(3), 45-67.
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. https://doi.org/10.1016/j.jfineco.2009.02.003
Corrina, F., & Melliofatria, M. (2023). Pengaruh Struktur Modal Dan Profitabilitas Terhadap Pajak Penghasilan Pada Pt. Semen Indonesia (Persero) TBK Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Akuntansi Dan Keuangan, 12(1), 1–9. https://doi.org/10.32520/jak.v12i1.2636
Dyreng, S. D., Hanlon, M., & Maydew, E. L. (2008). Long-Run Corporate Tax Avoidance. The Accounting Review, 83(1), 61-82. https://doi.org/10.2308/accr.2008.83.1.61
Erisa, R. F. P., & Henny, D. (2023). Pengaruh Growth of Sales, Profitabilitas, Dan Likuiditas Terhadap Struktur Modal Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Jurnal Ekonomi Trisakti, 3(1), 1319–1328. https://doi.org/10.25105/jet.v3i1.16136
Fakhira, D., Ahmadi, A. K., Safira, N. I., Sitorus, M. G., & Siregar, P. A. (2025). Pengaruh Literasi Manajemen Bisnis Syariah terhadap Minat Investasi pada Pasar Modal. Maslahah/Maslahah,Bau Bau, 3(1), 266–275. https://doi.org/10.59059/maslahah.v3i1.2040
Forest, J. J. F., & Turner, P. (2009). Alternative Estimators of Cointegrating Parameters in Models With Non-Stationary Data: An Application to US Export Demand. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.1443102
Gustina, I., & NURFITRIANI, N. (2023). Pengaruh Likuiditas Dan Struktur Modal Terhadap Profitabilitas Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2021. Jurnal Akuntansi Dan Keuangan, 12(1), 42–48. https://doi.org/10.32520/jak.v12i1.2742
Hanlon, M., & Heitzman, S. (2010). A Review Of Tax Research. Journal Of Accounting And Economics, 50(2-3), 127-178. https://doi.org/10.1016/j.jacceco.2010.09.002
Kasmir. (2019). Analisis Laporan Keuangan (Edisi Revisi). Depok: PT Raja Grafindo Persada.
Lim, S. A. N., & Wiyoto, S. (2014). Analisis Perbedaan Abnormal Return Dan Kinerja Keuangan Perusahaan Sebelum Dan Sesudah Merger Atau Akuisisi. Ultimaccounting Jurnal Ilmu Akuntansi, 6(2), 18–38. https://doi.org/10.31937/akuntansi.v6i2.184
Linda, L., Umdiana, N., & Hapsari, D. P. (2023). Pengaruh Beban Pajak, Non Debt Tax Shield, Profitabilitas, Kepemilikan Manajerial Terhadap Struktur Modal. Lawsuit Jurnal Perpajakan, 2(1), 29–45. https://doi.org/10.30656/lawsuit.v2i1.5546
Mardiasmo. (2019). Perpajakan (Edisi Terbaru). Yogyakarta : Andi Offset.
Modigliani, F., & Miller, M. H. (1958). The Cost Of Capital, Corporation Finance And The Theory Of Investment. The American Economic Review, 48(3), 261-297.
Modigliani, F., & Miller, M. H. (1963). Corporate Income Taxes And The Cost Of Capital: A Correction. The American Economic Review, 53(3), 433-443.
Muntahanah, S., Cahyo, H., Sundari, S., Surveyandini, M., Danuta, K. S., & Murdijaningsih, T. (2022). Analisis Struktur Modal Pada Perusahaan Asuransi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2014-2020. Akuntabel, 19(2), 275–283. https://doi.org/10.30872/jakt.v19i2.11184
Myers, S. C., & Majluf, N. S. (1984). Corporate Financing And Investment Decisions When Firms Have Information That Investors Do Not Have. Journal of Financial Economics, 13(2), 187-221. https://doi.org/10.1016/0304-405X(84)90023-0
Nahri, H., Saputra, M., & Yusmita, F. (2024). The Effect of Capital Structure, Profitability and Institutional Ownership on Tax Avoidance in Manufacturing Companies in the Consumption Industry Sector Listed on the Indonesian Stock Exchange in 2020-2022. International Journal of Current Science Research and Review, 07(04). https://doi.org/10.47191/ijcsrr/v7-i4-13
Noor, R. M., Fadzillah, N. S. M., & Mastuki, N. (2010). Corporate Tax Planning: A Study On Corporate Effective Tax Rates Of Malaysian Listed Companies. International Journal of Trade, Economics and Finance, 1(2), 189-193.
Ouelhadj, A., Bouchetara, M., & Zerouti, M. (2023). Transfer Pricing and Financial Performance: The Case of Algerian Companies. Financial Sciences, 32–46. https://doi.org/10.15611/fins.2023.1.03
Pambudi, M. F. A. S., Lating, A. I. S., Yudhanti, A. L., & Soulisa, M. R. (2022). Pengaruh Return on Asset, Return on Equity, Net Profit Margin Dan Quick Ratio Terhadap Return Saham Perusahaan Sektor Energi Pada Masa Pandemi Covid-19. Jurnal Akuntansi Ekonomi Dan Manajemen Bisnis, 2(3), 361–372. https://doi.org/10.55606/jaem.v2i3.380
Prameswari, V. C. A., & Setijaningsih, H. T. (2024). Pengaruh Tax Avoidance Dan Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi. Cakrawala Repositori Imwi, 7(1), 3073–3081. https://doi.org/10.52851/cakrawala.v7i1.588
Pulungan, A. H., Fernando, K., Safa, E. M., & Mahardika, A. A. (2023). Do Business Characteristics and Economic Factors Affect Effective Tax Rate? An Evidence From Southeast Asia. Jurnal Riset Akuntansi Kontemporer, 15(1), 1–11. https://doi.org/10.23969/jrak.v15i1.5452
Putri, T. C., & Puspitasari, R. (2022). Pengaruh Struktur Modal, Keputusan Investasi, Profitabilitas Sebagai Variabel Intervening Terhadap Nilai Perusahaan. Jurnal Ilmiah Manajemen Kesatuan, 10(2), 255–272. https://doi.org/10.37641/jimkes.v10i2.1437
Richardson, G., & Lanis, R. (2007). Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia. Journal of Accounting and Public Policy, 26(6), 689-704. https://doi.org/10.1016/j.jaccpubpol.2007.10.003
Rohmah, T. N. (2022). The Effect of Taxes on Transfer Pricing on Tourism, Restaurant, and Hotel Companies Listed on the Indonesia Stock Exchange in 2019-2020. Devotion Journal of Research and Community Service, 3(9), 874–881. https://doi.org/10.36418/dev.v3i9.192
Ross, S. A. (1977). The Determination Of Financial Structure: The Incentive-Signalling Approach. The Bell Journal of Economics, 8(1), 23-40. https://doi.org/10.2307/3003485
Sabna, Z. A. A., & Wulandari, S. (2021). Analisis Determinan Agresivitas Pajak Pada Perusahaan Sektor Industri. Akuntansi Dan Manajemen, 16(2), 123–141. https://doi.org/10.30630/jam.v16i2.161
Salem, S. M. A., & Qutait, Z. R. H. (2023). The Effect of Corporate Income Tax on Financial Performance: Evidence From Palestine. , 7(1, 100–110. https://doi.org/10.26389/ajsrp.q100123
Santoso, M., & Aritonang, R. (2023). Analisa Rasio Keuangan Untuk Memprediksi Financial Distress Pada Perusahaan Jasa Sub-Sektor Perhotelan. Syntax Literate Jurnal Ilmiah Indonesia, 7(9), 15134–15151. https://doi.org/10.36418/syntax-literate.v7i9.14027
Sari, L., Hamdy, H., & Nalurita, F. (2022). Pengaruh Faktor Eksternal Dan Internal Terhadap Dinamika Struktur Modal Perusahaan Retail Trade Yang Terdaftar Di Indonesia. Ijd-Demos, 4(4). https://doi.org/10.37950/ijd.v4i4.339
Supriono. (2024). Tax Aggressiveness Is Seen From the Current Ratio, Return on Assets, Debt to Asset Ratio, and Capital Intensity in the Company in the Tourism, Restaurant and Hotel Industry. Jurnal Manajemen Bisnis Dan Terapan, 2(1), 236–247. https://doi.org/10.20961/meister.v2i1.1056
Tahlila, S. N. D., Tjaraka, H., & Rahmiati, A. (2024). Apakah Capital Intensity Meningkatkan Agresivitas Pajak? Jurnal Riset Akuntansi & Perpajakan (Jrap), 11(1), 1–11. https://doi.org/10.35838/jrap.2024.011.01.01
Tanujaya, K., & Anggreany, E. (2021). Hubungan Dewan Direksi, Keberagaman Gender Dan Kinerja Berkelanjutan Terhadap Penghindaran Pajak. Fair Value Jurnal Ilmiah Akuntansi Dan Keuangan, 4(5), 1648–1666. https://doi.org/10.32670/fairvalue.v4i5.754
Valensia, V., & Riswandari, E. (2023). Faktor-Faktor Yang Mempengaruhi Pajak Penghasilan Badan Perusahaan Manufaktur Sektor Properties and Real Estate Di Bei. Journal of Business and Entrepreneurship, 11(2), 155. https://doi.org/10.46273/jobe.v11i2.420
Xavier, M. B., Theiss, V., & Ferreira, M. P. (2022). Impact of Tax Aggressiveness on the Profitability of Publicly Traded Companies Listed on B3. Revista Catarinense Da Ciência Contábil, 21, e3229. https://doi.org/10.16930/2237-7662202232292
Wahab, N. S. A., & Holland, K. (2012). Tax Planning, Corporate Governance And Equity Value. The British Accounting Review, 44(2), 111-124. https://doi.org/10.1016/j.bar.2012.03.005
Watts, R. L., & Zimmerman, J. L. (1986). Positive Accounting Theory. Prentice Hall.
Zuhaida, I. (2022). Praktik Penghindaran Pajak Di Tengah Pandemi Covid-19. Jurnal Literasi Akuntansi, 2(3), 192–198. https://doi.org/10.55587/jla.v2i3.66