Pengaruh Capital Intensity, Leverage dan Return On Asset (ROA) terhadap Penghindaran Pajak (Pada Perusahaan Sektor Energi yang Terdaftar dalam Bursa Efek Indonesia Periode 2019 – 2023)

Authors

  • Siti Nabilah Universitas Trisakti, Indonesia
  • Bambang Soedaryono Universitas Trisakti, Indonesia

Keywords:

Capital Intensity, Leverage, Return On Assets (ROA), Penghindaran Pajak, Effective Tax Rate (ETR)

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Capital Intensity, Leverage, dan Return On Assets (ROA) terhadap penghindaran pajak pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. Penghindaran pajak menjadi perhatian utama karena dapat memengaruhi penerimaan negara. Variabel independen yang diteliti meliputi Capital Intensity, Leverage, dan Return On Assets (ROA), sementara variabel dependen adalah penghindaran pajak yang diproksikan dengan Effective Tax Rate (ETR). Penelitian menggunakan metode kuantitatif dengan teknik purposive sampling, menghasilkan sampel 15 perusahaan sektor energi selama 5 tahun (2019–2023). Analisis data dilakukan dengan regresi linear berganda. Hasil penelitian menunjukkan bahwa Capital Intensity, Leverage, dan Return On Assets (ROA) secara signifikan berpengaruh positif terhadap penghindaran pajak. Temuan ini memberikan implikasi bagi pemerintah dan perusahaan dalam mengelola strategi perpajakan untuk mencegah praktik penghindaran pajak.

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Published

15-02-2025

How to Cite

Nabilah, S., & Soedaryono, B. (2025). Pengaruh Capital Intensity, Leverage dan Return On Asset (ROA) terhadap Penghindaran Pajak (Pada Perusahaan Sektor Energi yang Terdaftar dalam Bursa Efek Indonesia Periode 2019 – 2023). Jurnal Pendidikan Tambusai, 9(1), 6717–6729. Retrieved from https://jptam.org/index.php/jptam/article/view/25554

Issue

Vol. 9 No. 1 (2025)

Section

Articles of Research

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