cover
Contact Name
-
Contact Email
-
Phone
-
Journal Mail Official
monex@poltektegal.ac.id
Editorial Address
Jalan Mataram No 9 Kota Tegal
Location
Kota tegal,
Jawa tengah
INDONESIA
Monex: Journal of Accounting Research
ISSN : 20895321     EISSN : 25495046     DOI : http://dx.doi.org/10.30591/monex
Core Subject : Economy,
Monex: Journal of Accoutning Research or Monex (previously known as Monex: Journal Research Accounting Politeknik Tegal) is a peer-reviewed and open-access journal published by Politeknik Harapan Bersama in collaboration with Ikatan Akuntan Indonesia Kompartemen Akuntan Pendidik (IAI-KAPd) and Relawan Jurnal Indonesia (RJI). Monex: Journal of Accounting Research registered with ISSN 2549-5046 (online) and ISSN 2089-5321(print). Monex particularly discusses the main problems in the development of the sciences of accounting finance, auditing, tax, accounting information system, and managerial accounting. Monex publishes empirical (research) papers conducted with various research approaches, namely quantitative, qualitative and mixed-method. Monex is accredited in SINTA (Science and Technology Index) at grade 4 by the Ministry on Research and Technology of the Republic of Indonesia based on the Surat Keputusan Decree of The Director General of Strengthening Research and Development of The Ministry of Research, Technology and Higher Education No. 28/E/KPT/2019. Please read these guidelines carefully. Authors who want to submit their manuscript to the editorial office of Monex: Journal of Accounting Research should obey the writing guidelines. If the manuscript submitted is not appropriate with the guidelines or written in a different format, it will be rejected by editors before further review. The editors will only accept manuscripts that meet the assigned format. Monex is going to publish journals twice in two terms: January and July. Please submit your manuscript. Please, make the new Template Article and Download HERE
Articles 11 Documents
Search results for , issue "Vol 15, No 1 (2026)" : 11 Documents clear
Profitabilitas, Leverage, Intensitas Modal dan Penghindaran Pajak pada Perusahaan Energi: Pendekatan Teori Agensi Satiti, Abidah Dwi Rahmi; Hasanah, Maulidiyah; Amelia, Rizky Windar
Monex: Journal of Accounting Research Vol 15, No 1 (2026)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v15i1.9936

Abstract

Penelitian ini mengevaluasi pengaruh profitabilitas, leverage, dan intensitas modal terhadap penghindaran pajak pada perusahaan subsektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama 2020–2023 dengan landasan Teori Agensi. Penelitian kuantitatif ini memanfaatkan data sekunder laporan keuangan, dengan pemilihan sampel secara purposive sehingga diperoleh 41 perusahaan dan 131 unit observasi. Penghindaran pajak diproksikan menggunakan Effective Tax Rate (ETR), sedangkan profitabilitas, leverage, dan intensitas modal diukur melalui rasio keuangan yang lazim digunakan dalam literatur, kemudian diuji menggunakan regresi linear berganda berbantuan Stata. Hasil pengujian menunjukkan bahwa profitabilitas berpengaruh positif terhadap penghindaran pajak, sementara leverage dan intensitas modal tidak berpengaruh signifikan. Secara teoretis, temuan ini menegaskan bahwa penjelasan Teori Agensi atas keputusan pajak bersifat kontekstual dan dipengaruhi karakteristik sektor. Secara praktis, hasil penelitian mendukung pengawasan berbasis risiko yang memprioritaskan entitas berprofitabilitas tinggi, penguatan tax governance internal, serta penyusunan benchmark ETR sektoral dan analitik kepatuhan untuk menekan potensi penggerusan basis pajak.Kata kunci: penghindaran pajak, profitabilitas, leverage, intensitas modal

Page 2 of 2 | Total Record : 11