Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity terhadap Agresivitas Pajak

Authors

  • Dhea Ananda Nabas Akuntansi, Universitas Trisakti, Jakarta, Indonesia
  • Ice Nasyrah Noor Akuntansi, Universitas Trisakti, Jakarta, Indonesia

DOI:

https://doi.org/10.38035/jim.v5i1.1764

Keywords:

Agresivitas Pajak, Profitabilitas, Capital Intensity, Inventory Intensity

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, capital intensity, dan inventory intensity terhadap agresivitas pajak pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2024. Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan perusahaan. Agresivitas pajak diukur dengan Effective Tax Rate (ETR), profitabilitas dengan Return on Assets (ROA), capital intensity dengan rasio aset tetap terhadap total aset, dan inventory intensity dengan rasio persediaan terhadap total aset. Analisis regresi data panel dengan model Random Effect (REM) digunakan dalam penelitian ini. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh negatif dan signifikan terhadap agresivitas pajak, capital intensity berpengaruh positif dan signifikan, sedangkan inventory intensity berpengaruh positif namun tidak signifikan. Penelitian ini diharapkan dapat memberikan wawasan bagi perusahaan dan pembuat kebijakan dalam mengevaluasi strategi manajemen pajak dan meningkatkan kepatuhan pajak perusahaan.

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Published

2026-04-10

How to Cite

Nabas, D. A., & Noor, I. N. (2026). Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity terhadap Agresivitas Pajak. Jurnal Ilmu Multidisiplin, 5(1), 52–60. https://doi.org/10.38035/jim.v5i1.1764

Issue

Vol. 5 No. 1 (2026): Jurnal Ilmu Multidisplin (April - Mei 2026)

Section

Articles

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Copyright (c) 2026 Dhea Ananda Nabas, Ice Nasyrah Noor

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