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Dwi Ardi Wicaksana Putra
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Keizai
Published by Universitas Darwan Ali
ISSN : 28075668     EISSN : 28073967     DOI : http://dx.doi.org/10.56589/keizai
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
KEIZAI: Jurnal Kajian Ekonomi, Manajemen, dan Akuntansi mengundang para praktisi, peneliti, dan mahasiswa untuk memberikan temuan kajian-kajian di lingkup ekonomi, manajemen, dan akuntansi sebagai berikut: (1) Ekonomi perilaku, Studi ekonomi spasial (wilayah, perkotaan, pedesaaan, dsb), Perencanaan pembangunan, dan Kebijakan pembangunan termasuk makroekonomi dan mikroekononomi; (2) Manajemen Keuangan; Pemasaran; Sumber Daya Manusia; dan Manajemen Produksi; (3) Akuntansi Biaya, Akuntansi Pajak, Akuntansi Keuangan, Akuntansi Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 91 Documents
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Fixed Asset Intensity, Debt Ratio, and Effective Tax Rates: Evidence From Indonesian Energy Companies Nindyawan, Bella Putrie; Haq, Arif Nadzirul; Sondani, Arif Mahasin
Keizai Vol 7, No 1 (2026): Maret-Agustus
Publisher : Universitas Darwan Ali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56589/keizai.v7i1.568

Abstract

This study evaluates the impact of fixed asset intensity and debt ratio on the effective tax rate (ETR), incorporating firm size as a control variable. The primary focus is to examine tax management strategies through the optimization of asset and financing structures to reduce the real tax burden. Employing a quantitative method with multiple linear regression analysis, this research observes 96 data points from 32 energy sector companies for the 2022–2024 period, selected through purposive sampling. The findings indicate that fixed asset intensity has a significant negative effect on the ETR due to the role of depreciation expenses as a tax shield. Conversely, the debt ratio has no significant effect, suggesting that debt levels are not the primary determinant of the tax burden within this sample. With an Adjusted R-Square value of 30.1%, this model provides insights for management regarding asset administration and for tax authorities concerning the fiscal characteristics of capital-intensive industries.

Page 10 of 10 | Total Record : 91

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