Pengaruh Struktur Modal, Company Size, dan Kinerja Keuangan Terhadap Agresivitas Pajak
-
Lazuardi Hasan Afghoni
*
Universitas Pamulang, Tangerang Selatan,
Indonesia
- Juli Ismanto Universitas Pamulang, Tangerang Selatan, Indonesia (*) Corresponding Author
Abstract
This study was conducted to examine and provide empirical evidence regarding the influence of capital structure, company size and financial performance on tax aggressiveness in non-cyclical consumer sector companies recorded on the IDX for the 2020-2024 period. This study takes a quantitative approach by utilizing secondary data as a source of information. The sample was 37 companies selected through purposive sampling during five years of observation. Data analysis uses panel data regression with the help of the EViews version 13 program. The variables studied include capital structure (X1), company size (X2), financial performance (X3), and tax aggressiveness (Y). The study results indicate that the best model is the Fixed Effect Model (FEM). From the results of the analysis, simultaneously capital structure, company size and financial performance are proven to influence tax aggressiveness as indicated by the F-statistic probability value of 0.000000 < 0.05. Partially, capital structure is proven to influence tax aggressiveness as indicated by a probability value of 0.0280 < 0.05, and financial performance is also proven to influence tax aggressiveness as indicated by a probability value of 0.0015 < 0.05, while company size has no influence on tax aggressiveness as indicated by a probability value of 0.3855 > 0.05. The coefficient of determination value is 56.10%, which means the remaining 43.90% is influenced by other variables outside this study.
Downloads
References
Anisah, W., & Sastri, E. T. (2023). Pengaruh Struktur Modal, Likuiditas, dan Kepemilikan Institusional terhadap Agresivitas Pajak (Studi Empiris pada Subsektor Makanan dan Minuman yang Terdaftar di BEI Tahun 2017–2021). AKUA: Jurnal Akuntansi Dan Keuangan, 2(4), 261–269. https://doi.org/https://doi.org/10.54259/akua.v2i4.1940
Basuki, A. T., & Prawoto, N. (2023). Analisis Data Panel dalam Penelitian Ekonomi dan Bisnis (1st ed., Vol. 1). RajaGrafindo Persada.
Budi, C. R. S., & Barli, H. (2025). Pengaruh Kepemilikan Institusional, Ukuran Perusahaan, dan Capital Intensity terhadap Tax Avoidance dengan Kinerja Keuangan sebagai Variabel Moderasi. JRAK (Jurnal Riset Akuntansi Dan Bisnis), 11(2), 258–270. https://doi.org/https://doi.org/10.38204/jrak.v11i2.2382
Ghozali, I., & Ratmono, D. (2017). Analisis Multivariat dan Ekonometrika Teori, Konsep, dan Aplikasi dengan Eviews 10 (2nd ed., Vol. 2). Universitas Diponegoro.
Junaidi, A., Harini, R., Yuniarti, R., & Sumarlan, A. (2023). Struktur Modal dan Kepemilikan Asing terhadap Agresivitas Pajak pada Perusahaan Manufaktur di Indonesia. Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA), 4(1), 176–182. https://doi.org/https://doi.org/10.37631/ebisma.v4i1.925
Karlina, L. (2021). Pengaruh Profitabilitas, Likuiditas, Leverage, dan Intensitas Aset Tetap terhadap Agresivitas Pajak. Jurnal MADANI: Ilmu Pengetahuan, Teknologi, Dan Humaniora, 4(2), 109–125. https://doi.org/https://doi.org/10.33753/madani.v4i2.158
Kontan.co.id. (2020, November 23). Akibat penghindaran pajak, Indonesia diperkirakan rugi Rp 68,7 triliun. Kontan. https://nasional.kontan.co.id/news/akibat-penghindaran-pajak-indonesia-diperkirakan-rugi-rp-687-triliun
Maulana, I. A. (2020). Faktor-Faktor yang Mempengaruhi Agresivitas Pajak pada Perusahaan Properti dan Real Estate. Jurnal KRISNA: Kumpulan Riset Akuntansi, 11(2), 155–163. https://doi.org/https://doi.org/10.22225/kr.11.2.2020.155-163
Prastyatini, S. L. Y., & Trivita, M. Y. (2023). Pengaruh Capital Intensity, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Agresivitas Pajak. Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah, 5(3), 943–959. https://doi.org/https://doi.org/10.47467/alkharaj.v5i3.1419
Sari, C. D., & Rahayu, Y. (2020). Pengaruh Likuiditas, Leverage, Ukuran Perusahaan, dan Komisaris Independen terhadap Agresivitas Pajak. Jurnal Ilmu Dan Riset Akuntansi, 9(2), 1–19. https://jurnalmahasiswa.stiesia.ac.id/index.php/jira/article/view/2796
Shafa, N., & Fatimah, H. (2022). Pengaruh Profitabilitas dan Beban Iklan terhadap Agresivitas Pajak pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017–2021. Prosiding Seminar Nasional Akuntansi Dan Manajemen PNJ. http://prosiding-old.pnj.ac.id/index.php/snampnj/article/view/5784
Sindonews.com. (2020, November 15). Dirjen Pajak Menang, Japfa Comfeed Wajib Bayar Tunggakan PPh Rp23,9 Miliar. Sindonews. https://nasional.sindonews.com/read/233022/13/dirjen-pajak-menang-japfa-comfeed-wajib-bayar-tunggakan-pph-rp239-miliar-1605442265
Stiawan, H., & Sanulika, A. (2021). Pengaruh Profitabilitas, Ukuran Perusahaan, dan Likuiditas terhadap Agresivitas Pajak dengan Corporate Social Responsibility sebagai Variabel Moderator. Conference on Economic and Business Innovation (CEBI), 906–918. https://jurnal.widyagama.ac.id/index.php/cebi/article/view/161
Tanisa, I. D., & Lastanti, H. S. (2022). Pengaruh Kinerja Keuangan, Ukuran Perusahaan, Komisaris Independen, dan Corporate Social Responsibility terhadap Agresivitas Pajak. Jurnal Ekonomi Trisakti, 2(2), 501–514. https://doi.org/https://doi.org/10.25105/jet.v2i2.14214
Ulum, F., & Jarno. (2024). Pengaruh Kepemilikan Manajerial, Struktur Modal, dan Corporate Social Responsibility terhadap Agresivitas Pajak pada Perusahaan Sektor Energi di Bursa Efek Indonesia Tahun 2018–2022. Jurnal KONSISTEN, 1(3), 2–15. https://jafjournal.com/index.php/JKS/article/view/32
Wulandari, D. S. (2022). Tindakan Agresivitas Pajak Dipandang dari Teori Akuntansi Positif. Owner: Riset & Jurnal Akuntansi, 6(1), 554–569. https://doi.org/https://doi.org/10.33395/owner.v6i1.631
Yahya, A., Agustin, E. G., & Nurastuti, P. (2022). Firm Size, Capital Intensity, dan Inventory Intensity terhadap Agresivitas Pajak. Jurnal Eksplorasi Akuntansi (JEA), 4(3), 574–588. https://doi.org/https://doi.org/10.24036/jea.v4i3.615
Bila bermanfaat silahkan share artikel ini
Berikan Komentar Anda terhadap artikel Pengaruh Struktur Modal, Company Size, dan Kinerja Keuangan Terhadap Agresivitas Pajak
Pages: 464-471
Copyright (c) 2025 Lazuardi Hasan Afghoni, Juli Ismanto
This work is licensed under a Creative Commons Attribution 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under Creative Commons Attribution 4.0 International License that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (Refer to The Effect of Open Access).
