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All Journal Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Akuntansi Keuangan Dan Perpajakan
Rudy
Universitas Pamulang
Economics, Econometrics & Finance

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Pengaruh Intensitas Modal dan Pertumbuhan Penjualan Terhadap Tax Avoidance Dengan Kepemilikan Institusional Sebagai Pemoderasi Bunga Safitri; Rudy
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to examine the partial and simultaneous effects of Capital Intensity and Sales Growth on Tax Avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX). This quantitative research utilizes secondary data from annual financial statements and annual reports of energy sector companies during 2019–2023. The population consists of 90 companies listed on the IDX in the specified period. Using purposive sampling, a sample of 16 companies was selected. Hypotheses were tested using multiple linear regression analysis assisted by Eviews version 12. The results indicate that Capital Intensity and Sales Growth simultaneously influence Tax Avoidance. However, Capital Intensity does not have a significant effect on Tax Avoidance, whereas Sales Growth has a significant positive effect. Furthermore, Institutional Ownership does not moderate the relationship between Capital Intensity and Tax Avoidance, but it does moderate the relationship between Sales Growth and Tax Avoidance.
Pengaruh Corporate Governance, Ukuran Perusahaan, Dan Thin Capitalization Terhadap Tax Avoidance (Studi Empiris Pada Perusahaan Sektor Energy yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2023) Syifa Aulia Asykuri; Rudy
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the effect Independent Commissioners, Audit Committee, Managerial Ownership, Institutional Ownership, Company Size, and Thin Capitalisation on Tax Avoidance. This research includes quantitative research using secondary data obtained from the annual reports of Energy sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The research method used purposive sampling, and from this method obtained data as many as 10 companies or as much as 50 observation data. The data analysis technique used is panel data regression analysis by selecting regre ssion models, model testing, classical assumption tests and hypothesis analysis using the eviews 10 data processing program. The results showed that partially independent commissioners, audit committees, managerial ownership, institutional ownership, and thin capitalisation had no effect on tax avoidance. While company size has a significant effect on tax avoidance. The results of the study simultaneously show that the variables of independent commissioners, audit committees, managerial ownership, institutional ownership, company size, and Thin Capitalization have an effect on tax avoidance.
Pengaruh Self Assesment System, Tarif Pajak Dan Modernisasi Sistem Administrasi Perpajakan Terhadap Tax Evasion” (Studi Kasus Wajib Pajak Orang Pribadi Yang Terdaftar di KPP Pratama Tigaraksa Kabupaten Tangerang) Aan Nurlistiani; Rudy
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 1 (2025): Juli - September
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to examine whether there is an influence between the selfassessment system, tax rates, and modernization of the tax administration system on tax evesion among individual taxpayers registered at the Tigaraksa Partama Tax Service Office. The population in this study is individual taxpayers registered at the Tigaraksa Pratama Tax Service Office. The sample used in the study was obtained from calculations using the Slovin formula where from a population of 736,107, 100 research data samples were obtained. The data used in this study is primary data by distributing questionnaires to taxpayers. The results of this study obtained simultaneously Self-assessment system, tax rates, and modernization of the tax administration system affect tax evasion. Tax rates and modernization of the tax administration system partially affect tax evasion. Meanwhile, the Selfassessment system does not affect tax evasion.
PENGARUH INTENSITAS MODAL, PERTUMBUHAN PENJUALAN, DAN INTENSITAS PERSEDIAAN TERHADAP PENGHINDARAN PAJAK Rahayu Kurnia; Rudy
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol. 7 No. 2 (2026): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v7i2.2370

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh intensitas modal (Capital Intensity), pertumbuhan penjualan (Sales Growth), dan intensitas persediaan (Inventory Intensity) terhadap penghindaran pajak (Tax Avoidance). Variabel independen dalam penelitian ini adalah intensitas modal, pertumbuhan penjualan, dan intensitas persediaan, sedangkan variabel dependennya adalah penghindaran pajak. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan yang diperoleh dari Bursa Efek Indonesia (BEI). Populasi penelitian terdiri atas perusahaan sektor industri yang terdaftar di Bursa Efek Indonesia selama periode 2020–2025. Teknik pengambilan sampel menggunakan purposive sampling berdasarkan kriteria yang telah ditentukan, sehingga diperoleh sampel sebanyak 11 perusahaan yang diamati selama enam tahun. Data dianalisis menggunakan analisis statistik deskriptif dan regresi linear berganda dengan bantuan perangkat lunak EViews versi 14. Hasil penelitian menunjukkan bahwa secara simultan, intensitas modal, pertumbuhan penjualan, dan intensitas persediaan berpengaruh signifikan terhadap penghindaran pajak. Secara parsial, intensitas modal berpengaruh signifikan terhadap penghindaran pajak, sedangkan pertumbuhan penjualan dan intensitas persediaan tidak berpengaruh signifikan terhadap penghindaran pajak. Temuan ini mengindikasikan bahwa intensitas modal merupakan faktor penting yang berkaitan dengan praktik penghindaran pajak pada perusahaan sektor industri. Oleh karena itu, perusahaan perlu mempertimbangkan implikasi perpajakan dalam mengelola investasi pada aset tetap, sedangkan otoritas pajak dapat menggunakan intensitas modal sebagai salah satu indikator untuk mengidentifikasi potensi penghindaran pajak serta memperkuat pengawasan kepatuhan perpajakan.
Co-Authors Aan Nurlistiani Bunga Safitri Rahayu Kurnia Syifa Aulia Asykuri