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All Journal Jurnal Ekonomika Manajemen Dan Bisnis
Rasiman .
Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Ibn Khaldun Bogor
Economics, Econometrics & Finance Education

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Pengaruh Capital Intensity dan Leverage terhadap Agresivitas Pajak Pada Sektor Property dan Real Estate di BEI Tahun 2021-2025 Adistia Desiana Putri; Rahmat Mulyana Dali; Rasiman .
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4801

Abstract

Taxes are the primary source of government revenue used to finance national development. However, efforts to optimize tax revenue continue to face challenges, one of which is tax aggressiveness practiced by companies to minimize their tax burden. The property and real estate sector is characterized by substantial fixed asset investments and relatively high debt utilization, which may influence corporate tax aggressiveness. This study aims to analyze the effect of capital intensity and leverage on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2025 period. This research employs a quantitative approach using secondary data obtained from the annual financial statements of property and real estate companies listed on the Indonesia Stock Exchange. The sample was selected through purposive sampling based on predetermined criteria. Data were collected using documentation techniques and analyzed using panel data regression with EViews 13 software. Tax aggressiveness, proxied by the Cash Effective Tax Rate (CETR), serves as the dependent variable, while capital intensity and leverage act as independent variables.The results indicate that capital intensity has a significant negative effect on tax aggressiveness, whereas leverage does not have a significant effect on tax aggressiveness. Simultaneously, capital intensity and leverage significantly affect tax aggressiveness in property and real estate companies. These findings suggest that fixed asset investment is a more dominant factor in influencing corporate tax policies than debt utilization. The results are expected to provide insights for company management, investors, and regulators in understanding the determinants of corporate tax aggressiveness.
Pengaruh Struktur Modal dan Profitabilitas Terhadap PPh Terutang Badan dengan Tax Avoidance sebagai Variabel Moderasi Ghefira Nur Azizah; Rahmat Mulyana Dali; Rasiman .
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 5 No. 1 (2026): Januari - Juni
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v5i1.4803

Abstract

Corporate Income Tax is one of the major sources of government revenue that supports national development. The amount of Corporate Income Tax Payable is influenced by various internal corporate factors, including capital structure and profitability. However, previous studies have produced inconsistent findings regarding the effects of these variables on Corporate Income Tax Payable, indicating the need for further investigation by incorporating tax avoidance as a moderating variable. This study aims to analyze the effect of capital structure and profitability on Corporate Income Tax Payable and to examine the moderating role of tax avoidance in the relationship between capital structure, profitability, and Corporate Income Tax Payable. This study employed a quantitative approach with a causal associative research design. The population consisted of consumer non-cyclicals companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using purposive sampling techniques based on predetermined criteria. Secondary data were obtained from annual financial reports, and data collection was conducted through documentation techniques. Data analysis was performed using panel data regression and Moderated Regression Analysis (MRA). The results indicate that capital structure and profitability have a positive and significant effect on Corporate Income Tax Payable. Tax avoidance does not have a significant effect on Corporate Income Tax Payable. Furthermore, tax avoidance is unable to moderate the relationship between capital structure and Corporate Income Tax Payable, nor the relationship between profitability and Corporate Income Tax Payable. Capital structure and profitability are significant determinants of Corporate Income Tax Payable, whereas tax avoidance does not function as a moderating variable. These findings imply that companies should pay greater attention to profitability and capital structure management in tax planning strategies, while tax avoidance has not been proven to strengthen or weaken the influence of these variables on Corporate Income Tax Payable.
Co-Authors Adistia Desiana Putri Ghefira Nur Azizah Rahmat Mulyana Dali