Leverage dan Capital Intensity: Penghindaran Pajak pada Perusahaan Energi dengan Emisi Gas Rumah Kaca sebagai Pemoderasi

Ani Setyowati (Semarang University)
Shinta Eka Kartika
Nisa Novia Avien Christy
Guruh Mulia Widayat

Jurnal Akuntansi dan Keuangan
Vol 15, No 2 (2026)

This research was conducted to determine whether energy sector companies play a role in Tax Avoidance efforts to improve their personal welfare. Therefore, this study included aspects of leverage, Capital Intensity, and greenhouse gas emissions as moderating factors used in Tax Avoidance efforts. This study used 12 company samples selected by purposive sampling from 74 companies listed on the Indonesia Stock Exchange (IDX). Data were analyzed using WarpPLS version 8.0. The results of this study indicate that leverage has no effect on Tax Avoidance. Meanwhile, Capital Intensity also has no direct effect on Tax Avoidance. The role of leverage on Tax Avoidance, with the moderating effect of greenhouse gas emissions, is very positive and significant. Furthermore, Capital Intensity, with the moderating effect of greenhouse gas disclosure, has no effect on Tax Avoidance in energy sector companies.