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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Heri Yanto
Program Studi Akuntansi, Fakultas Ekonomika dan Bisnis, Universitas Negeri Semarang, Indonesia
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Determinan Agresivitas Pajak Sub-sektor Konstruksi Bangunan, Properti, dan Real Estate yang Terdaftar di Bursa Efek Indonesia Tahun 2021-2024 Ayu Putri Lestari; Heri Yanto
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 1 (2026): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v19i1.3411

Abstract

This study aims to analyze the determinants of tax aggressiveness in construction, property, and real estate companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. The sample consists of 80 companies with 220 observations, selected using purposive sampling based on criteria such as the availability of financial statements and the absence of losses during the research period. The variables include tax aggressiveness (ETR), profitability (ROA), leverage (DAR), board size, and firm size (SIZE). Data were analyzed using PLS-SEM with WarpPLS 8.0. The results show that profitability has a negative and significant effect on tax aggressiveness, while leverage has a positive and significant effect. Board size does not significantly affect tax aggressiveness but positively influences profitability and leverage. Firm size negatively affects profitability but positively impacts board size and leverage. These findings indicate that financial factors are more dominant in determining tax aggressiveness than board size, a corporate governance mechanism
Co-Authors Ayu Putri Lestari