Analisis Pengaruh Intensitas Modal, Tingkat Hutang terhadap Manajemen Pajak dengan Peran Moderasi Ukuran Perusahaan
DOI:
https://doi.org/10.37481/jmeb.v6i3.2207Keywords:
Capital Intensity, Leverage, Tax Management, Firm Size, Basic Materials SectorAbstract
Tax management has become increasingly important for companies because tax obligations can affect profitability and financial efficiency, while differences in corporate characteristics may influence the strategies adopted to manage tax burdens. In this context, capital intensity, leverage, and firm size are relevant factors to examine, particularly in the Basic Materials sector, which has distinctive asset structures and substantial investment requirements. This study aims to analyze the effect of capital intensity and leverage on tax management, with firm size as a moderating variable, in Basic Materials sector companies listed on the Indonesia Stock Exchange during 2020–2024. This research employed a quantitative approach using secondary data obtained from companies’ annual financial statements. The sample was selected using purposive sampling. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews 12. The results indicate that capital intensity affects tax management, whereas leverage has no significant effect on tax management. Furthermore, firm size is unable to moderate the relationship between capital intensity and tax management or between leverage and tax management. These findings contribute to the development of corporate tax management strategies and provide references for future research.
References
Astuti, R. (2024). Pengaruh tingkat hutang dan inventory intensity terhadap manajemen pajak. AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis, 4(1), 164–173.
Fitriana, E., & Isthika, W. (2021). Pengaruh size, profitabilitas, leverage, dan capital intensity ratio terhadap manajemen pajak. JUARA: Jurnal Riset Akuntansi, 11(1).
Gracella, M., Gaur, C., & Wulandari, I. (t.t.). Pengaruh capital intensity, intensitas aset tetap, dan financial distress terhadap tax avoidance.
Imaniar, N. I., Rely, G., & Prayogo, B. (2024). Pengaruh capital intensity, leverage, dan corporate social responsibility (CSR) terhadap manajemen perpajakan. SENTRI: Jurnal Riset Ilmiah, 3(2).
Kementerian Keuangan Republik Indonesia. (t.t.). Halaman laporan tahunan Direktorat Jenderal Pajak. https://www.pajak.go.id/id/tahunan-page
Nadiya, & Ridwan, M. (2024). Pengaruh tingkat hutang, intensitas modal, dan ukuran perusahaan terhadap manajemen pajak. MANTAP: Journal of Management Accounting, Tax and Production, 2(2), 793–803.
Octavianingsih, E. (2024). Pengaruh capital intensity dan kompensasi manajemen terhadap manajemen pajak dengan tingkat utang sebagai variabel pemoderasi. Indonesian Journal of Management Studies, 2(4), 1–10.
Otoritas Jasa Keuangan. (2024). Laporan keuangan OJK tahun 2024 (Audited). https://www.ojk.go.id/id/data-dan-statistik/laporan-tahunan/Pages/Laporan-Keuangan-OJK-Tahun-2024-Audited.aspx
PT Bukit Asam Tbk. (2024). Annual report 2023. https://www.ptba.co.id/id/investor/laporan-tahunan
PT Semen Indonesia (Persero) Tbk. (2022). Annual report 2021: Strengthening capabilities to sustain growth. https://www.sig.id/en/annual-report-wbs
Rivki Adrian, M., Mukti, A. H., & Eprianto, I. (2025). Pengaruh leverage dan intensitas modal terhadap manajemen pajak dimoderasi oleh ukuran perusahaan. SINERGI: Jurnal Riset Ilmiah, 2(2), 965–979. https://doi.org/10.62335
Septiani, A. K., Mukti, A. H., & Yuniati, T. (2024). Pengaruh intensitas modal, intensitas aset tetap, dan tingkat utang terhadap manajemen pajak. Indonesian Journal of Economics and Strategic Management, 2(3).
Solimun. (t.t.). Modul statistika. Program Studi Statistika FMIPA Universitas Brawijaya.
Syavira, I., & Indradi, D. (2025). Pengaruh ukuran perusahaan, fasilitas perpajakan, tingkat utang, dan intensitas persediaan terhadap manajemen pajak. Jurnal Nusa Akuntansi, 2(1), 172–193.
