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All Journal Abdimas Jurnal Daya Matematis Jurnal Ilmiah Econosains Jurnal Pendidikan Ekonomi & Bisnis Desimal: Jurnal Matematika MUST: Journal of Mathematics Education, Science and Technology Jurnal Inovasi Bisnis (Inovbiz) Scientific Journal of Reflection : Economic, Accounting, Management and Business Jurnal Madani EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Accounting Information System (AIMS) Indonesia Berdaya Abdimisi Jurnal PkM (Pengabdian kepada Masyarakat) Jurnal PKM Manajemen Bisnis AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Journal of Artificial Intelligence and Digital Business Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Jurnal Accounting Information System (AIMS) Jurnal Nusa Akuntansi Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat
Nursyirwan , Vivi Iswanti
Universitas Pamulang, Tangerang Selatan, Indonesia
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary Other

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Pengaruh Intensitas Modal dan Ukuran Perusahaan terhadap Tax Avoidance Berlin Olivia Mandela Utami; Vivi Iswanti Nursyirwan
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2304

Abstract

This study aims to examine the effect of capital intensity and firm size on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employed a quantitative approach using secondary data obtained from the companies' financial statements. The sample was selected using purposive sampling, resulting in 21 companies with a total of 105 observations. Data were analyzed using panel data regression with EViews 13 software. Based on the model selection test, the Fixed Effect Model (FEM) was selected as the most appropriate model. The results indicate that capital intensity has a significant effect on tax avoidance, while firm size has no significant effect on tax avoidance. Simultaneously, capital intensity and firm size have a significant effect on tax avoidance. The coefficient of determination indicates that the independent variables explain 36.95% of the variation in tax avoidance based on the Adjusted R-Squared value, while the remaining 63.05% is explained by other variables outside the research model. Therefore, it can be concluded that capital intensity affects tax avoidance, whereas firm size does not affect tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period.
PENGARUH INVENTORY INTENSITY, CAPITAL INTENSITY DAN THIN CAPITALIZATION TERHADAP TAX AVOIDANCE Putri Noviyanti Rahmadani; Vivi Iswanti Nursyirwan
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 2 (2026): Edisi Mei - Agustus 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i2.7751

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh inventory intensity, capital intensity, dan thin capitalization terhadap tax avoidance pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia tahun 2020–2024. Metode penelitian yang digunakan adalah metode kuantitatif dengan jenis penelitian asosiatif dan menggunakan data sekunder yang bersumber dari laporan keuangan perusahaan. Jumlah sampel dalam penelitian ini sebanyak 24 perusahaan yang diperoleh dengan menggunakan metode purposive sampling. Metode analisis data yang digunakan dalam penelitian ini meliputi analisis statistik deskriptif, model regresi data panel, uji estimasi model regresi data panel, uji asumsi klasik, dan uji hipotesis dengan menggunakan aplikasi Eviews versi 13. Berdasarkan hasil pengujian, ditemukan bahwa secara simultan inventory intensity, capital intensity, dan thin capitalization berpengaruh terhadap tax avoidance. Secara parsial, inventory intensity dan thin capitalization tidak berpengaruh terhadap tax avoidance, sedangkan capital intensity berpengaruh terhadap tax avoidance.
Co-Authors Adi Martono Amelia, Lavica Aminuyati Anggira, Novita Putri Anggraini, Nova Ardaninggar, Sasmita Sari Asianingrum, Dika Fitria Asih Handayani Astri Wulandari Audianti, Rury Azalia Azhari, Dinda Aulya Berlin Olivia Mandela Utami Chairunnissa, Salma Choirul Basir Dermawan, Deni Dewi Rani Gustiasari Dewi, Melina Sari Diana Diana Diana Hasan Edon Ramdani Eric Agustinus Gebby Aprilia Nur Fallah Gerry Sastro Hamidah Hunein Harahap, Irwan Leo Putra Hidayat, Muhammad Rasyid Hidayat, Surga Fariyanto Hunein, Hamida Ibnatur Husnul, Nisak Ruwah Ilmadi Ilmadi Ilmadi, Ilmadi Irfani Azis Julian Muhammad Hasan Julian Muhammad Hasan Hasan Kahar, Aulia Dianty Khairunnisa, Dinda Puspita Khoirunnasikin Khoirunnasikin Kinasih, Dini Hadiati Putri Kusmawati, Reva Liana Dwi Septiningrum Luh Nadi Malau, Eva Yunita Manalu, Tri Ledyanti Maudy Rachmadani Melina Sari Dewi Muhamad Ansorudin Muhamad Syazali Muhammad Fadhli Muhammad Sopiyana Nani Mulyani Nina Valentika Nina Valentika Nina Valentika Nina Valentika Nina Valentika Valentika Novita Sari Nuraeni Nuraeni Octavianto, Muhammad Fadhli Wima Purwana E.S., Dedi Putri Noviyanti Rahmadani Ramadan, Dipa Nispi Sasmita Sari Ardaninggar Sasmita Sari Ardaninggar Sasmita Sari Ardaninggar Setianingsih, Ari Siti Jamilah Syarif Abdullah Tantri, Mitsalina Usep Suhud Valentika, Nina Yokhebed Winni Cintaswara Parengkuan Yuliyanti, Neng Yayu