PENGARUH CAPITAL INTENSITY, UKURAN PERUSAHAAN, DAN FINANCIAL DISTRESS TERHADAP AGRESIVITAS PAJAK - Yusuf Arief Budiman; Lia Ira Sahara (CV. KAMPUSA AKADEMIK PUBLISING, 2025)
Abstrak. This study aims to analyze the effect of Capital Intensity, Company Size, and Financial Distress on tax aggressiveness in manufacturing companies within the non-cyclical industry sector listed on the Indonesia Stock Exchange (IDX) for 2019–2023. Using a quantitative approach with secondary data from annual financial reports, the study applied purposive sampling, resulting in 19 companies over five years, yielding 95 observations. The findings reveal that Capital Intensity, Firm Size, and Financial Distress collectively influence tax aggressiveness. Partially, Capital Intensity negatively affects tax aggressiveness, Firm Size shows no significant impact, while Financial Distress also has a negative effect. These results indicate that internal company characteristics significantly shape corporate tax strategies, suggesting that companies with higher capital intensity or facing financial distress tend to be less aggressive in tax planning. This research highlights the importance of considering firm-specific factors in understanding corporate tax behavior. Keywords: Capital Intensity; Company Size; Financial Distress; Tax Aggressiveness. Abstrak. Penelitian ini menganalisis pengaruh Capital Intensity, Ukuran Perusahaan, dan Financial Distress terhadap agresivitas pajak pada perusahaan manufaktur sektor industri consumer non-cylicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023. Dengan pendekatan kuantitatif dan menggunakan data sekunder berupa laporan keuangan tahunan, teknik purposive sampling menghasilkan 19 perusahaan selama lima tahun dengan total 95 observasi. Hasil penelitian menunjukkan bahwa Capital Intensity, Ukuran Perusahaan, dan Financial Distress secara simultan berpengaruh terhadap agresivitas pajak. Secara parsial, Capital Intensity berpengaruh negatif terhadap agresivitas pajak, Ukuran Perusahaan tidak berpengaruh signifikan, sedangkan Financial Distress berpengaruh negatif. Temuan ini menunjukkan bahwa karakteristik internal perusahaan berperan penting dalam membentuk strategi pajak, di mana perusahaan dengan intensitas modal tinggi atau mengalami kesulitan keuangan cenderung kurang agresif dalam perencanaan pajak. Kata Kunci: Capital Intensity; Ukuran Perusahaan; Financial Distress; Agresivitas Pajak