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All Journal Al-Mal:Jurnal Akuntansi dan Keuangan Islam
Bimasa, Fitria
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Economics, Econometrics & Finance

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A Comparative Analysis of ETR and CIR as Proxies for Tax Planning Bimasa, Fitria
Al-Mal: Jurnal Akuntansi dan Keuangan Islam Vol. 6 No. 2 (2025): Desember 2025
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/0gxvgj68

Abstract

This study aims to analyze the comparative explanatory power of the Effective Tax Rate (ETR) and the Capital Intensity Ratio (CIR) as proxies for corporate tax planning. Using a quantitative approach with a comparative design, this research employs panel data from the audited financial reports of 25 non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The findings indicate that both ETR and CIR are significant indicators of tax planning, as measured by the Cash Effective Tax Rate (CETR). A positive relationship was found between ETR and tax planning, suggesting consistency between reported and paid taxes in the Indonesian context. In contrast, a significant negative relationship was identified between CIR and tax planning, confirming that higher capital investment leads to a lower cash tax burden due to depreciation allowances. Furthermore, the analysis demonstrates that CIR has a stronger and more consistent explanatory power in predicting tax planning behavior compared to ETR. The study concludes that while both metrics are relevant, CIR serves as a more robust structural proxy, offering more reliable insights for stakeholders in assessing tax strategies, particularly in investment-incentivized environments like Indonesia.
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