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Nurbaeti Nurbaeti
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Journal : Jurnal Multidisiplin Sahombu

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Analysis of Factors Influencing Tax Avoidance in Energy Sector Companies Listed on the Indonesia Stock Exchange Setyawati, Wiwit; Akhsani, Novi; Nurbaeti, Nurbaeti
Jurnal Multidisiplin Sahombu Vol. 5 No. 5 (2025): Jurnal Multidisiplin Sahombu, July - August (2025)
Publisher : Sean Institute

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Abstract

Tax avoidance in the energy sector has become a pressing issue due to its substantial impact on state revenues and the public’s trust in the tax system. In Indonesia, this concern is heightened by the sector’s strategic role in the national economy and its frequent involvement in aggressive tax planning practices, which, while legal, often undermine the spirit of tax regulations. This study investigates the factors influencing tax avoidance practices in companies operating within the energy sector and listed on the Indonesia Stock Exchange. The research focuses on three independent variables: company risk, capital intensity, and sales growth. Employing a quantitative associative method, the study utilizes secondary data collected from annual financial reports and applies panel data regression analysis using statistical software. The sampling was conducted through a purposive approach to ensure relevance and data consistency. The findings reveal that, collectively, the three variables have a significant impact on tax avoidance. However, on an individual basis, company risk and sales growth do not show a significant effect, whereas capital intensity demonstrates a significant negative influence on tax avoidance behavior. These results suggest that investment in fixed assets plays a vital role in reducing tax burdens legally. This research provides empirical evidence supporting the relevance of financial structure in understanding corporate tax planning within a regulated environment.
Co-Authors A. Rezky Amelia AP Abdul Bari Abianto, Rafi Adam Rachmatullah Adhi Trirachmadi Mumin Ahmad Badawi Saluy Akhsan, Fitriana Akhsani, Novi Amalia Mustika, Amalia Amrulah, Amrulah Amrullah Amrullah Amrullah Amrullahi Anita Swantari, Anita Anom, Rahmat Indra Pratama Arsita, Muhamad Ariadillah Arsyam, Muhammad Asnaeni, Sitti Atmadja, Valencia Andrea Ayu Wahyuningputri, Rode Azikin, Busthan Bando, Nurjannah Berto Mulia Wibawa Betanika Nila Nirbita Boediman, Surya Fadjar Budiman, Surya Fajar Cahyanti, Dina Chairunnissa, Nur Darul Harbi, Dani Dedi Pardiansyah Derizal, Derizal Devita Gantina Dewantara, Yudhiet Dewantara, Yudhiet Fajar Dewi, Triana Rosalina Dina Mayasari Soeswoyo, Dina Mayasari Dini Selasi Doni Muhardiansyah Emenina Tarigan, Emenina Eriyan, Muhamad Adri Fachrul Husain Habibie, Fachrul Husain Fadlan, Sandy Fandya, Nevie Ariesa Fernando Fasandra Fetty Asmaniati Fitriani, Yessi Gratia Wirata Laksmi Gunawan, Rohmat Faizal Ade Haniah, St. Happy Fitria, Happy Hargiani, Fransisca Xaveria Hasanah, Ade Nurul Henny Saraswati Henny Saraswati Heny Ratnaningtyas Himawan Brahmantyo - STP Trisakti Jakarta, Himawan Husna, Inayatul Ibrahim Ibrahim Irawati, Wiwit Jajang Gunawijaya Jajang Gunawijaya, Jajang Janianton Damanik Julita Julita Juwita, Rekke Kasim, Erna Kusdian, Eri Zam Zam Latif, B Syarifuddin Levyta, Farah Linda Desafitri RB Malda Komala Marhumi, St Marsuki, Nur Riswandy Mbura, Helend A Melianah Anggreani Memunah, Memunah Metasari, Defrita Morena, Mochammad Rian Ahdian Muhammad Baiquni Muhammad Kadir Muhardiansyah , Doni Muhsin Muhsin Myrza Rahmanita Nopirin Nopirin Nova Putra, Aditya Novianty, Erlinda Novita Widyastuti Sugeng Nuhung, Mahmud Nur Azizah Nurdin Nurdin Nurhayati Nurhayati Nurmalinda, Elda Osman, Ismeth Emier Pambudi, Bondan Pelliyezer Karo Karo Pinontoan, Nexen Alexandre Purwanti Dyah Pramanik, Purwanti Dyah Rachman, Arief Faizal Rachmayani, Rima Rahmat Ingkadijaya Ramdani, Nadia Rahma Rasmadan, Dendi Fitrah Renanda, Alfiyyah Zalfah Rengganis, Dafina Mutiara Rhisma Dillawati Ria Rismayati Rina Suprina Rudiansyah, Ahmad Saepuloh, Asep Samsuddin Samsuddin Saptarining Wulan, Saptarining Setyawati, Wiwit Sri Mariati Subaedah, Subaedah Subiyono Subiyono, Subiyono Sugeng, Novita Widyastuti Sulartiningrum, Sri Sulistiyaningsih, Neny Sundring Pantja Djati Surya Fajar Budiman Sutiawati, Sutiawati Suzanalisa Suzanalisa Syahid, Akhmad Syahruni Thamrin, Syahruni Syamara, Marthania Intan Syarifuddin Syarifuddin Tanuputri, Sherina Tri Djoko Sulistiyo, Tri Djoko Triana Rosalina Dewi Trie Ramadhany Gunawan, Marina Vienna Artina Sembiring, Vienna Artina Wahyu Hidayat Willy Arafah, Willy Yayat Suharyat yunardi yunardi