Determinan Manajemen Pajak pada Perusahaan Manufaktur di Bursa Efek Indonesia: Pengaruh Profitabilitas, Intensitas Aset Tetap, dan Leverage
DOI:
https://doi.org/10.65310/82yrxe60Keywords:
Fixed Asset Intensity, Leverage, Manufacturing Companies, Profitability, Tax Management.Abstract
This study aims to analyze and obtain empirical evidence regarding the influence of Profitability, Fixed Asset Intensity, and Leverage on Tax Management in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Sample selection was carried out using a purposive sampling method, resulting in 44 companies with a total of 220 observation data points during the observation period. The data analysis method used in this study is multiple linear regression analysis with the help of SPSS 29 software. Before testing the hypothesis, the regression model was tested for its feasibility through a series of classical assumption tests. The results of the heteroscedasticity test using the Glejser Test method show that the variables Profitability (Sig. 0.160), Fixed Asset Intensity (Sig. 0.294), and Leverage (Sig. 0.994) have significance values greater than 0.05, indicating that the model is free from heteroscedasticity symptoms. Furthermore, the results of the autocorrelation test using the Durbin-Watson method produced a calculated value of 1.720, which indicates that the regression model is in ideal conditions and meets the requirements of classical assumptions. The implications of this research are expected to contribute to company management in formulating effective tax strategies by considering asset structure and debt ratios. Additionally, the results of this study can serve as evaluation material for tax authorities in tightening tax compliance supervision in the manufacturing sector, as well as serve as an academic reference for future researchers.
Downloads
References
Afifah, M., & Hasymi, M. (2020). Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Aset Tetap dan Fasilitas Terhadap Manajemen Pajak dengan Indikator Tarif Pajak Efektif. Journal of Accounting Science, 4(1), 29–42. https://doi.org/10.21070/jas.v4i1.398
Agustina, E., & Malau, M. (2023). Financial distress, earnings management, and leverage effect on firm value with firm size as a moderation variabel. International Journal of Social Service and Research (IJSSR), 3(3), 856–868.
Ali, S., Rangone, A., & Farooq, M. (2022). Corporate Taxation and Firm-Specific Determinants of Capital Structure: Evidence from the UK and US Multinational Firms. Journal of Risk and Financial Management, 15(2). https://doi.org/10.3390/jrfm15020055
Caroline, Malau, M., & Lumbantoruan, R. (2025). Pengaruh Profitabilitas, Kualitas Audit, Ukuran Perusahaan, Dan Komite Audit Terhadap Kualitas Laba. RIGGS: Journal of Artificial Intelligence and Digital Business, 4(3), 4746–4756.
Devina, M., & Pradipta, A. (2021). Pengaruh Fasilitas Perpajakan , Return On Asset , Leverage , Ukuran Perusahaan , Dan Intensitas Aset Tetap Terhadap Manajemen Pajak. E-JURNAL AKUNTANSI TSM 1(1), 25–32.
Dewi, N. W., MP, I. N., & Sudiartana, I. M. (2022). Pengaruh Ukuran Perusahaan, Profitabilitas, Intensitas Aset Tetap dan Leverage Terhadap Manajemen Pajak Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020. Jurnal KHARISMA, 4(1), 141–150.
Erlitasari, T., Pahala, I., & Utaminingtyas, T. (2025). Pengaruh Ukuran Perusahaan, Intensitas Aset Tetap, Dan Tingkat Utang Terhadap Manajemen Pajak. Jurnal Sinergi Manajemen, 2(1), 1–12. https://doi.org/10.70285/eyxm1f58
Firmansyah. (2022). Pengaruh Leverage, Intensitas Aset Tetap, Transfer Pricing, Dan Komite Audit Terhadap Manajemen Pajak dengan Indikator Tarif Pajak Efektif (Studi Empiris pada Perusahaan yang Terdaftar di Bursa Efek Indonesia). Jurnal Literasi Akuntansi, 2(3), 167–174.
Hendrastuti, R., & Harahap, R. F. (2023). Agency theory: Review of the theory and current research. Jurnal Akuntansi Aktual, 10(1), 85. https://doi.org/10.17977/um004v10i12023p085
Indah Permata Devi, Desi Handayani, & Josephine Sudiman. (2024). Pengaruh Profitabilitas, Leverage, Fixed Assets Intensity, Ukuran Perusahaan, dan Kompensasi Manajemen Terhadap Manajemen Pajak. Jurnal Ilmiah Ekonomi Dan Manajemen, 2(12), 59. https://doi.org/10.61722/jiem.v2i12.3041
Noviatna, H., Zirman, & Safitri, D. (2021). Intensity Ratio dan Komisaris Independen terhadap Manajemen Pajak. Jurnal Politeknik Caltex Riau, 14(1), 93–102.
Nurfitriani, F., & Hidayat, A. (n.d.). 264-Article Text-1960-1-10-20210629.
Nurlita, N., Basri, Y. M., & Azlina, N. (2022). Ukuran Perusahaan, Komisaris Independen, Kualitas Audit, Intensitas Persediaan dan Manajemen Pajak Perusahaan. Jurnal Akuntansi Indonesia, 11(2), 96. https://doi.org/10.30659/jai.11.2.96-111
Porajow, M. D. F. S. (2022). Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Manajemen Pajak pada Perusahaan Sub Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Tahun 2018-2020. Jurnal Emba, 10(4), 2040–2049.
Pucantika, N. R. P., & Sartika Wulandari. (2022). Pengaruh Kompensasi Manajemen, Profitabilitas, Capital Intensity, dan Leverage Terhadap Tax Avoidance. Kompak :Jurnal Ilmiah Komputerisasi Akuntansi, 15(1), 14–24. https://doi.org/10.51903/kompak.v15i1.587
Raza, M., Ahmed, M., Razzaque, S., & Hina, H. (2023). Testing for Heteroskedasticity in The Presence of Outliers. Journal of Education and Social Studies, 4(2), 313–329. https://doi.org/10.52223/jess.2023.4209
Satriyo, F. N., Khasanah, U., & Ningrum, E. P. (2024). Pengaruh Profitabilitas, Leverage, Dan Intensitas Aset tetap Terhadap Manajemen Pajak Pada Perusahaan Sektor Energi. 3(6), 3112–3126.
Sianturi, Yolanda, Malau, M., & Hutapea, G. (2021). Pengaruh Pengungkapan Tanggung Jawab Sosial, Rasio Intensitas Modal, Dan Rasio Intensitas Persediaan Terhadap Penghindaran Pajak. Jurnal Informasi, Perpajakan, Akuntansi, Dan Keuangan Publik, 16(2), 265–282.
Steven Andrianus, & Randy Kuswanto. (2023). Analisis Rasio Keuangan Dan Tata Kelola PerusahaanTerhadap Manajemen Pajak Perusahaan. Jurnal Bina Akuntansi, 10(1), 305–318.
Tranmer, M., Murphy, J., Elliot, M., & Pampaka, M. (2020). Multiple Linear Regression ( 2 nd Edition ) Mark Tranmer Maria Pampaka January 2020 License and attribution. Cathie Marsh Institute Working Paper 2020-01., (1), 1–59. https://hummedia.manchester.ac.uk/institutes/cmist/a rchive-publications/working-papers/2020/2020-1- multiple-linear-regression.pdf
Widyaningsih, A. (2021). Intensitas Modal, Intensitas Persediaan, Leverage, Dan Profitabilitas Terhadap Penghindaran Pajak. Media Akuntansi Dan Perpajakan Indonesia, 3(1), 57–72.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Ester Tesalonika Manri, Juaniva Sidharta, Melinda Malau (Author)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
