Jurnal Nusa Akuntansi
Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026

PENGARUH CAPITAL INTENSITY, AGRESIVITAS PAJAK DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN

Pricillia Aulia Putri (Universitas Pamulang)
Sri Agustini (Universitas Pamulang)



Article Info

Publish Date
02 Sep 2026

Abstract

This study aims to determine the effect of capital intensity, tax aggressiveness, and capital structure on firm value. It is a quantitative study utilizing secondary data obtained from the official website of the Indonesia Stock Exchange (IDX) and the respective official websites of the companies involved. The study population consists of 92 companies in the Property and Real Estate Sector listed on the Indonesia Stock Exchange (IDX) between 2021 and 2025. A purposive sampling method was employed to select the sample, resulting in a total of 90 data points. The data analysis method used is multiple linear regression with panel data, conducted using EViews 13 software. The results indicate that capital intensity, tax aggressiveness, and capital structure simultaneously have a positive effect on firm value. However, regarding partial effects, while capital intensity positively influences firm value, tax aggressiveness and capital structure do not have a significant effect on firm value.

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Journal Info

Abbrev

jna

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Nusa Akuntansi bertujuan untuk mempublikasikan penelitian di bidang akuntansi yang berkaitan dengan perpajakan, laporan keuangan, auditing, dan sistem informasi akuntansi dalam meningkatkan pengembangan ilmu pengetahuan melalui penelitian serta untuk mengetahui sumber referensi yang berkaitan ...