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Zahra, Nazwa
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Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Library & Information Science Social Sciences

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The Effect of Capital Intensity and Managerial Ownership on Tax Aggressivenesses in the Mining Sector Listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 Period Zahra, Nazwa; Andrianti, Shinta Siti; Rahman, Azis; Haris, Melisa Putri Sagita
Journal of Comprehensive Science Vol. 4 No. 12 (2025): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v4i12.3787

Abstract

This study examines the influence of capital intensity and managerial ownership on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange (Indonesia Stock Exchange (IDX)) for the 2021–2023 period. Tax aggressiveness, measured by the effective tax rate (ETR), represents corporate strategies to minimize tax burdens, which can affect state revenue. Using a quantitative approach with multiple linear regression analysis, data were collected from the financial statements of 26 mining companies selected through purposive sampling. The results show that capital intensity has no significant effect on tax aggressiveness (p > 0.05), indicating that high fixed asset investment does not directly encourage aggressive tax behavior in the mining sector. In contrast, managerial ownership has a significant positive effect (p < 0.05), suggesting that managers with share ownership tend to engage more in tax-saving strategies to enhance after-tax profits. Simultaneously, both variables explain only 6.8% of the variation in tax aggressiveness (R² = 0.068), implying that other factors not included in the model have a stronger influence. These findings contribute to agency theory by highlighting the role of ownership structure in corporate tax decisions and offer practical insights for regulators and investors in monitoring tax-related risks in capital-intensive industries.
Analisis dan Aplikasi Teori Harga Arbitrase (Arbitrage Pricing Theory) dalam Pasar Modal Modern Yunita, Putri Erma; Zahra, Nazwa; Nasution, Khoirul Azis; Harapan, Muhammad Ikhsan
Komprehensif Vol 4 No 1 (2026)
Publisher : CV Edu Tech Jaya

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Abstract

Arbitrage Pricing Theory (APT) merupakan salah satu model penentuan harga aset yang menggunakan pendekatan multifaktorial sebagai alternatif dari Capital Asset Pricing Model (CAPM). Model ini dikembangkan untuk mengatasi keterbatasan CAPM dengan memasukkan berbagai faktor risiko yang mempengaruhi return aset secara simultan. Artikel ini membahas kerangka teori APT, asumsi-asumsi utama, konstruksi model, serta aplikasinya dalam pengelolaan portofolio dan pengukuran risiko di pasar modal. Analisis juga mengulas penelitian empiris terkait efektivitas APT dalam berbagai konteks pasar keuangan, khususnya di Indonesia.
Co-Authors Andrianti, Shinta Siti Harapan, Muhammad Ikhsan Haris, Melisa Putri Sagita Nasution, Khoirul Azis Rahman, Azis Yunita, Putri Erma