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The Effect of Profitability, Leverage, and Capital Intensity on Tax Planning Moderated by Firm Size in Real Estate Companies (2022–2024) Febyansyah, Andar; Wijaya, Micko Surya
Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 1 (March 2026)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v8i1.1375

This study identifies the impact of profitability, leverage, and capital intensity on tax planning, with company size as a moderating variable, focusing on real estate companies listed on the Indonesia Stock Exchange (IDX) for the years 2022 to 2024. This study uses a quantitative method with moderated regression analysis (MRA). The sample consists of 37 companies that meet certain criteria, resulting in 111 panel data observations. The findings show that profitability has a significant positive effect on tax planning, while leverage has a significant negative effect on tax planning, and capital intensity has a significant positive effect on tax planning. Company size does not moderate the relationship between profitability, leverage, and capital intensity on tax planning. The managerial implication of this study is the importance of company management to pay attention to the balance between tax efficiency and tax compliance so as not to trigger legal risks and damage to reputation.

The Effect of Profitability, Leverage, and Capital Intensity on Tax Planning Moderated by Firm Size in Real Estate Companies (2022–2024) Febyansyah, Andar; Wijaya, Micko Surya
Jurnal Informatika Ekonomi Bisnis Vol. 8, No. 1 (March 2026)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v8i1.1375

This study identifies the impact of profitability, leverage, and capital intensity on tax planning, with company size as a moderating variable, focusing on real estate companies listed on the Indonesia Stock Exchange (IDX) for the years 2022 to 2024. This study uses a quantitative method with moderated regression analysis (MRA). The sample consists of 37 companies that meet certain criteria, resulting in 111 panel data observations. The findings show that profitability has a significant positive effect on tax planning, while leverage has a significant negative effect on tax planning, and capital intensity has a significant positive effect on tax planning. Company size does not moderate the relationship between profitability, leverage, and capital intensity on tax planning. The managerial implication of this study is the importance of company management to pay attention to the balance between tax efficiency and tax compliance so as not to trigger legal risks and damage to reputation.

PENGARUH PERTUMBUHAN PENJUALAN, PROFITABILITAS, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PENGHINDARAN PAJAK DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2021-2024 Sri Ayu Hartini Handayani; Andar Febyansyah
Jurnal Riset Terapan Akuntansi Vol. 10 No. 1 (2026): Jurnal Riset Terapan Akuntansi
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36257/jrta.v10i1.11772

The study aims to investigate the relationship between tax avoidance and ETR proxies such as sales growth (SG), profitability (ROA), firm size (TA), and leverage (DER) in manufacturing companies in various industrial sectors listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. Utilizing a purposive sampling method that meets the criteria, this study uses information taken from companies' annual financial reports. The study spanned four years, with 80 data sets from 20 manufacturing companies from various industries. Descriptive statistical analysis, classical assumption tests, hypothesis tests, and multiple linear regression tests were used with secondary data types in this study. In addition, SPSS data processing was also used. This study shows that overall, sales growth, profitability, firm size, and leverage have a significant influence on tax avoidance. Sales growth and leverage have a positive impact on tax avoidance. Meanwhile, profitability has a negative relationship with tax avoidance. Firm size has no influence on tax avoidance. Keywords: Sales Growth, Profitability, Company Size, Leverage, Tax Avoidance.

The Influence of Current Ratio, Return on Investment, Asset Growth, and Debt to Equity Ratio on Dividend Payout Ratio in Basic Food Retailing, Food and Beverage Companies Listed on the Indonesian Stock Exchange in 2021-2023 Apriliana, Niken; Febyansyah, Andar
Neo Journal of economy and social humanities Vol 4 No 4 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i4.358

This research aims to test the influence of the Current ratio, Return On Investment, Asset Growth, and Debt To Equity Ratio on the Dividend Payout Ratio. This research uses secondary data with a type of causal research. The population used in this research is food and beverage companies listed on the Indonesian Stock Exchange (BEI). The observation period in this research starts from 2021-2023, using financial report data from 15 companies in the food and beverage sector for 3 years. The sampling technique used was purposive sampling. The research results show that, simultaneously the Current ratio, Return On Investment, Asset Growth, and Debt To Equity Ratio have a significant effect on the Dividend Payout Ratio. Partially, the Current Ratio has a significant positive effect on the Dividend Payout Ratio. Return on Investment and Asset Growth have a negative and insignificant effect on the Dividend Payout Ratio. Meanwhile, the Debt to Equity Ratio has a positive and insignificant effect on the Dividend Payout Ratio in food and beverage companies listed on the Indonesia Stock Exchange for the 2021-2023 period.

Pengaruh Return on Equity, Non Performing Loan, dan Loan to Deposit Ratio Terhadap Harga Saham Ayu Faraghita; Andar Febyansyah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.7657

The purpose of this study is to determine the effect of Return on Equity, Non Performing Loan and Loan to Deposit Ratio on Stock Prices in the Banking sector listed on the Indonesia Stock Exchange for the period 2021-2023. The implementation of this study uses an associative causality research design with secondary data types. The sampling technique used purposive sampling and obtained 30 companies that met the criteria from the population with a research period of 3 years, so that 90 sample data were obtained. This study uses a multiple linear regression analysis model. The results of the study show that Return on Equity has a positive effect on Stock Prices, Non Performing Loans have a negative effect on Stock Prices and Loan to Deposit Ratio has a negative effect on Stock Prices. Further researchers are expected to consider or add other variables that can affect Stock Prices such as Sales Growth, Dividend Policy, Inflation Rates and Interest Rates on different research objects. The implications in this study found that the ROE, NPL and LDR factors can be used as the main reference for Banking in an effort to increase Banking Stock Prices.

Tax Avoidance dan Tax Risk: Peran Moderasi dari Corporate Governance Sihono, Agus; Febyansyah, Andar
Reviu Akuntansi dan Bisnis Indonesia Vol. 7 No. 1 (2023): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v7i1.16631

Latar Belakang: Tax avoidance dianggap sebagai masalah utama, mengingat kompleksitas dan konsekuensi ekonominya. Tax avoidance yang dilakukan oleh wajib pajak, termasuk didalamnya Perusahaan, akan menyebabkan negara mengalami kerugian, karena pajak adalah sumber pendapatan negara, yang akan digunakan sebagai sumber pembiayaan atas pengeluaran negara. Jika banyak Perusahaan melakukan tax avoidance maka pendapatan negara yang bersumber dari pajak akan terpengaruh. Selain itu, tax avoidance mengakibatkan efek buruk terhadap reputasi suatu Perusahaan.Tujuan: Studi ini bertujuan mengisi kesenjangan yang ada dengan menguji pengaruh tax avoidance terhadap tax risk serta melakukan analisis dampak penerapan corporate governance pada pengaruh tax avoidance terhadap tax risk.Metode Penelitian: Data sekunder digunakan dalam penelitian ini yang diperoleh dari laporan keuangan Perusahaan yang bergerak dalam industry manufaktur yang terdafat di Bursa Efek Indonesia dari tahun 2016 sampai 2020. Analisis data yang digunakan adalah Moderating Regression Analysis.Hasil Penelitian: Hasil studi ini menunjukkan bahwa volatilitas dari effective tax rate dan effective tax rate memiliki pengaruh negatif dan signifikan. Studi ini memberikan bukti bahwa tax risk menurun ketika tingkat tax avoidance Perusahaan menurun, dan sebaliknya. Selain itu, kami menemukan bahwa semakin baik struktur corporate governance Perusahaan, semakin tinggi tingkat pengawasan dan pengendaliannya manajer, sehingga mengurangi dampak tax avoidance pada tax risk Perusahaan di masa depan. Temuan dari studi tentang tax avoidance dan corporate governance perusahaan ini penting bagi investor karena pajak merupakan risiko yang secara signifikan dapat mempengaruhi kesejahteraan investor.Keterbatasan Penelitian: Studi ini memiliki keterbatasan, diantaranya hanya berfokus pada industry manufaktur. Selain itu, studi ini hanya mempertimbangkan audit quality, komisaris independen serta komite audit sebagai pengukuran variabel corporate governance.Keaslian/Novetly Penelitian: Penelitian mengenai tax avoidance dan tax risk telah dilakukan, namun demikian terdapat inkonsistensi hasil penelitian-penelitian tersebut, oleh karena itu peneliti akan melakukan pengujian kembali terhadap variabel tersebut dalam kontek di Indonesia, yang diharapkan akan memberikan bukti baru apakah mendukung atau bertentangan dengan penelitian sebelumnya. Mengacu pada penelitian Choi dan Park (2022), pengukuran corporate governance yang digunakan adalah struktur komisaris independen, audit quality dan komite audit yang sebelumnya belum digunakan dan merupakan saran dari peneliti sebelumnya.

The Influence of Current Ratio, Return on Investment, Asset Growth, and Debt to Equity Ratio on Dividend Payout Ratio in Basic Food Retailing, Food and Beverage Companies Listed on the Indonesian Stock Exchange in 2021-2023 Niken Apriliana; Andar Febyansyah
Neo Journal of economy and social humanities Vol 4 No 4 (2025): Neo Journal of Economy and Social Humanities
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v4i4.358

This research aims to test the influence of the Current ratio, Return On Investment, Asset Growth, and Debt To Equity Ratio on the Dividend Payout Ratio. This research uses secondary data with a type of causal research. The population used in this research is food and beverage companies listed on the Indonesian Stock Exchange (BEI). The observation period in this research starts from 2021-2023, using financial report data from 15 companies in the food and beverage sector for 3 years. The sampling technique used was purposive sampling. The research results show that, simultaneously the Current ratio, Return On Investment, Asset Growth, and Debt To Equity Ratio have a significant effect on the Dividend Payout Ratio. Partially, the Current Ratio has a significant positive effect on the Dividend Payout Ratio. Return on Investment and Asset Growth have a negative and insignificant effect on the Dividend Payout Ratio. Meanwhile, the Debt to Equity Ratio has a positive and insignificant effect on the Dividend Payout Ratio in food and beverage companies listed on the Indonesia Stock Exchange for the 2021-2023 period.

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