PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, CAPITAL INTENSITY TERHADAP TAX AVOIDANCE

Abstrak

Penelitian ini bertujuan untuk menguji pengaruh ukuran perusahaan, profitabilitas, dan capital intensity terhadap tax avoidance pada perusahaan sektor Property dan Real Estate yang terdaftar di Bursa Efek Indonesia periode 2022–2025. Penelitian menggunakan pendekatan kuantitatif dengan analisis regresi data panel. Sampel dipilih menggunakan teknik purposive sampling, sehingga diperoleh 30 perusahaan atau 120 observasi. Tax avoidance diproksikan dengan Effective Tax Rate (ETR), ukuran perusahaan dengan logaritma natural total aset, profitabilitas dengan Return on Assets (ROA), dan capital intensity dengan intensitas aset tetap. Hasil penelitian menunjukkan bahwa ukuran perusahaan tidak berpengaruh signifikan terhadap tax avoidance, sedangkan profitabilitas dan capital intensity berpengaruh signifikan terhadap tax avoidance. Secara simultan, ketiga variabel tersebut berpengaruh signifikan terhadap tax avoidance.

This study aims to examine the effect of firm size, profitability, and capital intensity on tax avoidance in Property and Real Estate sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2025 period. This study employs a quantitative approach using panel data regression analysis. The sample was selected using purposive sampling, resulting in 30 companies or 120 observations. Tax avoidance is measured using the Effective Tax Rate (ETR), firm size is measured by the natural logarithm of total assets, profitability is measured by Return on Assets (ROA), and capital intensity is measured by fixed asset intensity. The results show that firm size has no significant effect on tax avoidance, while profitability and capital intensity have significant effects on tax avoidance. Simultaneously, firm size, profitability, and capital intensity have a significant effect on tax avoidance.