Pengaruh Profitabilitas, Ukuran Perusahaan dan Capital Intensity Terhadap Agresivitas Pajak di Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021
DOI:
https://doi.org/10.21009/japa.0403.15Keywords:
profitability, company size, capital intensity, tax aggressivenessAbstract
This study aims to determine the effect of profitability, company size, and capital intensity on tax aggressiveness. This study used a sample of property and real estate companies listed on the Indonesia Stock Exchange. The sampling technique used in this study was purposive sampling. This study of the research analysis uses the SPSS 2.5 for windows application. Tax aggressiveness as an independent variable is proxied by effective tax rate (ETR). While the dependent variable in this study is profitability proxied by Return On Asset (ROA), the company size variable is proxied by the natural Log of total assets, and the capital intensity variable is proxied by total net fixed assets divided by total assets. The results obtained in the following study, profitability and capital intensity have accepted and have an effect on tax aggressiveness while company size has no influence on tax aggressiveness.
References
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Awaliyah, M., Nugraha, G. A., & Danuta,K. S. (2021, Oktober). Pengaruh Intensitas Modal, Leverage, Likuiditas dan Profitabilitas Terhadap Agresivitas Pajak. Jurnal Ilmiah Universitas Batanghari Jambi, Vol. 21 No 3(ISSN 1411-8939 (Online), ISSN 2549-4236(Print)), 1222-1227. DOI: https://doi.org/10.33087/jiubj.v21i3.1664
Cahyadi, H., Surya, C., Wijaya, H., & Salim, S. (2020). Pengaruh Likuiditas, Intensitas Modal, dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Statera: Jurnal Akuntansi dan Keungan, Vol.2 No.1 (P-ISSN2656-9418),9-16. DOI: https://doi.org/10.33510/statera.2020.2.1.9-16
Herlinda, A. R., & Rahmawati, M. I. (2021, Januari). Pengaruh Profitabilitas, Likuiditas,Leverage, dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Jurnal Ilmu dan Riset Akuntansi, Volume 10, Nomor 1(E-ISSN:2460-0585).Indradi, D. (2018, Januari). Pengaruh Likuiditas, Capital Intensity Terhadap Agresivitas Pajak (Studi empiris perusahan Manufaktur sub sektor industri dasar dan kimia yang terdaftar di BEI tahun 2012-2016.). Jurnal Akuntansi Berkelanjutan Indonesia, Vol.1,No.1(E-ISSN2615-7896p-ISSN2614-8447),147-167.DOI: http://dx.doi.org/10.32493/JABI.v1i1.y2018.p147-167
Maulana, I. a. (2020, Januari). Faktor-faktor Yang Mempengaruhi Agresivitas Pajak pada Perusahaan Properti dan Real Estate. Jurnal KRISNA: Kumpulan Riset Akuntansi, Vol.11,No.2(ISSN:2301-8879),155-163. DOI: http://dx.doi.org/10.22225/kr.11.2.1178.155-163
Mulidah, H. A., & Prastiwi, D. (2019, September). Pengaruh Corporate Social Responbility, Intensitas Modal, dan Persaingan Terhadap Agresivitas Pajak. AKUNESA: Jurnal Akuntansi Unesa, Vol.8, No1 .Retrieved from https://jurnalmahasiswa.unesa.ac.id/index.php/jurnal-akuntansi/
Ningrum, A. O., Wasesa, S., & Fahmi, N. A. (2021, juni 1). Pegaruh Ukuran Perusahaan, Leverage Terhadap Agresivitas Pajak pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia. Jurnal Riset Manajemen dan Bisnis JRMB, Vol.6(ISSN 2339-0506). DOI: https://doi.org/10.30743/jrmb.v6i1.3961
Pranata, I. A., Adhitanaya, K., Rizaldi, M. F., Winanda, G. E., Lestari, N. I., & Astuti, P. D.(2021, November). The Effect of Corporate Social Responsibility, Firm Size, and Leverage on Tax Aggressiveness: An Empirical Evidence. Universal Journal of Accounting and Finance, Vol.9 No.6 (e-1478-1486),1478-1486. DOI: https://doi.org/10.13189/ujaf.2021.090624
Pratama, I., & Suryarini, T. (2020, Desember). The Role of Independent Commissioners in Moderating the Effect of Capital Intensity, Inventory Intensity, and Profitability on Tax Aggressiveness. Accounting Analysis Journal, Vol. 9 No. 3(P-ISSN 2252-6765 E-ISSN2502-6216), 208-214. DOI : https://doi.org/10.15294/aaj.v9i3.42687
Richmadenda, & Pratomo, D. (2018, Desember). Pengaruh Audit Tenur, Komite Audit, dan Ukuran Perusahaan Terhadap Tax Avoidance (Studi pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2013 –2016). E-Proceeding of Management, Vol.5, No.3(ISSN:2355-9357), 3342-3349.
Romadhina, A. P. (2020, Oktober 23). Pengaruh Komisaris Independen,Intensitas Modal, dan Corporate Social Responsibility Terhadap Agresivitas Pajak Perusahaan jasa yang Terdaftar di BEI Tahun 2014-2018. Journal of Applied Managerial Accounting,Vol. 4, No. 2(ISSN:2548-9917),286-298
Siahaan, P.O. (2020,April). Profitabilitas, Leverage, Capital Intensity Pengaruhnya Terhadap Agresivitas Pajak. GOODWILL : Jurnal Penelitian Akuntansi, Volume 2, Nomor 1 (ISSN: 2684-8805), 146 –152.
Sumiati, A., & Anniyya, S. M. (2020, Desember). Effect of Profitability, Leverage, Size, Capital Intensity, and Inventory Intensity Toward Tax Aggressiviness. Journal of International Conference Proceedings (JICP), Vol. 4 No.3 (P-ISSN: 2622-0989/E-ISSN:2621-993X), 245-255.DOI: https://doi.org/10.32535/jicp.v4i3.1314
Susanto, L., Yanti, & Viriany. (2018, Maret). Faktor-faktor Yang Mempengaruhi Agresivitas Pajak. Jurnal Ekonomi, Volume XXIII, No. 01 (ISSN 2580-4901),10-19. DOI: https://doi.org/10.24912/je.v23i1.330
Wulansari, T. A., Titisari, K. H., & Nurlaela, S. (2020, Maret). Pengaruh Leverage, Intensitas Persediaan, AsetTetap, UkuranPerusahaan, Komisaris Independen, Terhadap Agresivitas Pajak. Jurnal Akuntansi & Ekonomi FEB. UNPGRI Kediri, Vol.5 No.1(ISSN:2541-0180),69-76. DOI: https://doi.org/10.29407/jae.v5i1.14141
Yani, L. D., & Hartono, L. (2019, Februari). Effect of Leverage, Profitability and Company Size on Tax Aggressiveness. (Empirical Study: Subsector Manufacturing Companies Food, Beverage, Cosmetics and Household Purposes Manufacturing Listed on the Indonesia Stock Exchange for 2014-2017). Eco-Fin, Vol.1, No.1(ISSN 2656-095X(online)2656-0941 (print)). DOI: https://doi.org/10.32877/ef.v1i1.52
Yuliana, I. F., & Wahyudi, D. (2018, November). Likuiditas, Profitabilitas, Leverage, Ukuran Perusahaan, Capital Intensity, dan Inventory Intensity Terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013 –2017). Dinamika Akuntansi, Keuangan dan Perbankan, Vol. 7 No.2 (ISSN:2656-4955),105-120. Retrieved from https://unisbank.ac.id/ojs/index.php/fe9/article/view/7451
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Published
2024-03-29
How to Cite
Marhan, F. ., Hasanah, N., & Utaminingtyas, T. H. (2024). Pengaruh Profitabilitas, Ukuran Perusahaan dan Capital Intensity Terhadap Agresivitas Pajak di Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021. Jurnal Akuntansi, Perpajakan Dan Auditing, 4(3), 852–864. https://doi.org/10.21009/japa.0403.15
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