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All Journal Jurnal Mutiara Ilmu Akuntansi Pajak dan Manajemen Keuangan
Eka Putri Julianti Wibowo
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Peran Intensitas Modal dan Tingkat Hutang terhadap Agresivitas Pajak Eka Putri Julianti Wibowo; Nera Marinda Machdar
Jurnal Mutiara Ilmu Akuntansi Vol. 3 No. 3 (2025): Juli: Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v3i1.3549

Abstract

This study is intended to find out and provide tangible evidence of the influence of Capital Intensity and Debt Level on Tax Aggressiveness in Property and Real Estate companies listed on the Indonesia Stock Exchange. This observation uses Tax Aggressiveness as the dependent variable and Capital Intensity and Debt Level as independent variables. This study uses a quantitative descriptive approach. The sample in this observation uses a purposive sampling method using financial report data for 5 years, and journals that have been researched by the researchers. The type of data for this research is secondary data obtained from the analysis of financial report data, international journals, national journals, astikels, and books. This hypothesis was tested using descriptive statistical analysis, classical assumption tests, multiple regression tests and hypothesis tests, namely the r analysis test and the t test. The results of this study show that Capital Intensity and Debt Level have a significant positive impact on Tax Aggressiveness.
Keberlanjutan, Intensitas Modal, dan Manajemen Pajak dengan Moderasi Ukuran Perusahaan: Studi pada Emiten IDX Food & Beverage Tahun 2020 - 2024 Eka Putri Julianti Wibowo
Pajak dan Manajemen Keuangan Vol. 3 No. 4 (2026): Agustus: Pajak dan Manajemen Keuangan (PAJAMKEU)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/pajamkeu.v3i4.2462

Abstract

The purpose of this study is to examine the effect of sustainability and capital intensity on tax management, with company size as a moderating variable, using a quantitative research method. Secondary data from financial statements and annual reports were used, employing purposive sampling techniques, resulting in 28 issuers with a total of 140 observation data samples that met the research criteria. Data processing included descriptive statistical analysis, classical assumption tests, multiple linear regression analysis with moderated regression analysis (MRA), and hypothesis testing, including t and F statistical tests. The results are: (1) sustainability has a positive and significant effect of 0.0008 ≥ 0.05 on tax management; (2) capital intensity has a negative and insignificant effect of 0.676 ≥ 0.05 on tax management; (3) company size can moderate and strengthen the effect of sustainability on tax management, with a significance of 0.0003 ≤ 0.05.(4) company size is unable to moderate the effect of capital intensity on tax management, with a significance of 0.984 ≥ 0.05; (5) sustainability and capital intensity simultaneously affect tax management with 0.0002 ≤ 0.05.
Co-Authors Nera Marinda Machdar