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Adelia Yuliana Anugraheni
Universitas Pamulang
Economics, Econometrics & Finance

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Pengaruh Ukuran Perusahaan, Intensitas Modal, dan Tingkat Utang Terhadap Tarif Pajak Efektif Adelia Yuliana Anugraheni; Andry Sugeng
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 3 No. 1 (2026): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the effect of firm size, capital intensity, and leverage on the effective tax rate of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. A quantitative approach was employed using panel data regression analysis processed with EViews 12 software. The population consisted of all energy sector companies listed on the IDX, and a purposive sampling technique was applied, resulting in a sample of 20 companies with a total of 100 firm-year observations over the five-year research period. The data used were secondary data obtained from the companies' annual financial reports published on www.idx.co.id. The results show that firm size, capital intensity, and leverage simultaneously affect the effective tax rate. However, partially, only capital intensity and leverage have a significant effect on the effective tax rate, while firm size shows no significant effect. This is presumably because larger companies tend to have sufficient resources and more competent tax management strategies to manage their tax burden efficiently, thereby weakening the direct relationship between firm size and the effective tax rate.
Co-Authors Sugeng, Andry