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All Journal JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Mahasiswa Manajemen dan Akuntansi
Harry Barli
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Profitabilitas, Transfer Pricing, dan Capital Intensity terhadap Tax Aggressiveness dengan Firm Size Sebagai Moderasi Andi Amalia Putri; Harry Barli
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5121

Abstract

This study aims to examine the effect of Profitability, Transfer Pricing, and Capital Intensity on Tax Aggressiveness, with Firm Size as a moderating variable. The method used in this study is quantitative with secondary data. The population includes companies in the Consumer Cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, totaling 149 companies. Using purposive sampling, a sample of 9 companies is selected. The research applies Panel Data Regression and Moderated Regression Analysis (MRA) using EViews 12. The F-test results show that Profitability, Transfer Pricing, and Capital Intensity simultaneously affect Tax Aggressiveness. However, the t-test results show that Profitability, Transfer Pricing, and Capital Intensity each do not have a significant effect on Tax Aggressiveness. Similarly, Firm Size also does not have a significant effect on Tax Aggressiveness. The Moderated Regression Analysis (MRA) results reveal that Firm Size is not able to moderate the relationship between Profitability and Tax Aggressiveness, Transfer Pricing and Tax Aggressiveness, nor Capital Intensity and Tax Aggressiveness. This study indicates that the internal variables examined are not sufficient to explain Tax Aggressiveness behavior in the Consumer Cyclicals sector. The insignificance may be due to external factors such as government fiscal policies during the pandemic, macroeconomic fluctuations, and the conservative approach of companies in financial reporting.
Pengaruh Kepemilikan Institusional, Ukuran Perusahaan, Capital Intensity Terhadap Tax Avoidance Dengan Kinerja Keuangan Sebagai Variabel Moderasi Septya Budi, Chairina Risky; Harry Barli
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 11 No. 2 (2025): JRAK Jurnal Riset Akuntansi dan Bisnis Juli 2025
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v11i2.2382

Abstract

This study aims to analyze the effect of institutional ownership, firm size, and capital intensity on tax avoidance with financial performance as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. This study employs financial reports as its primary data source. A purposive sampling technique was utilized, selecting 18 energy sector companies out of 83 over a five-year span, yielding a total of 90 data samples. Panel data regression analysis is applied in this research to examine the data. The data were processed with the help of EViews 13 software and Microsoft Excel 2019. The findings indicate that institutional ownership, firm size, and capital intensity collectively influence tax avoidance. The partial analysis reveals that institutional ownership, firm size, and capital intensity individually do not have a significant impact on tax avoidance. The results of the moderation regression analysis show that financial performance is unable to moderate the effect of institutional ownership on tax avoidance, financial performance is unable to moderate the effect of firm size on tax avoidance, and financial performance is unable to moderate the effect of capital intensity on tax avoidance.
Co-Authors Andi Amalia Putri Septya Budi, Chairina Risky