Pengaruh Inventory Intensity, Manajemen Laba, Capital Intensity, dan Intensitas Aset Tetap terhadap Agresivitas Pajak
DOI:
https://doi.org/10.37481/jmh.v6i3.2424Keywords:
Inventory Intensity, Profit Management, Capital Intensity, Fixed Asset Intensity, Tax AggressivenessAbstract
This research seeks to empirically examine the impact of Inventory Intensity, Earnings Management, Capital Intensity, and Fixed Asset Intensity on Tax Aggressiveness. The study focuses on manufacturing companies within the Food and Beverage subsector from 2018 to 2023. The independent variables in this study include Inventory Intensity, Earnings Management, Capital Intensity, and Fixed Asset Intensity, while the dependent variable is Tax Aggressiveness. This research adopts a quantitative approach and employs purposive sampling for sample selection. The final sample comprises 23 companies, observed over five years, resulting in 115 observational data points. Hypothesis testing and data analysis are conducted using panel data regression with the assistance of E-Views 9. The findings indicate that the chosen model is the Fixed Effect Model (FEM). The study reveals that Inventory Intensity, Earnings Management, Capital Intensity, and Fixed Asset Intensity simultaneously influence Tax Aggressiveness. Partially, Inventory Intensity significantly affects Tax Aggressiveness, whereas Earnings Management, Capital Intensity, and Fixed Asset Intensity do not have a significant partial effect on Tax Aggressiveness.
References
Ajzen, I. (2012). The theory of planned behavior. Dalam P. A. M. van Lange, A. W. Kruglanski, & E. T. Higgins (Eds.), Handbook of theories of social psychology (Vol. 1, pp. 438–459). Sage.
Ariska, M., Fahru, M., & Kusuma, J. W. (2020). Leverage, ukuran perusahaan dan profitabilitas dan pengaruhnya terhadap tax avoidance pada perusahaan sektor pertambangan di Bursa Efek Indonesia tahun 2014–2019. Jurnal Revenue: Jurnal Ilmiah Akuntansi, 1(1), 133–142. https://doi.org/10.46306/rev.v1i1.13
Arizoni, S. S., Ratnawati, V., & Andreas. (2020). The effect of accrual earnings management, real earnings management and inventory intensity towards tax aggressivity: The moderating role of foreign operation. Bilancia: Jurnal Ilmiah Akuntansi, 4(1), 35–47.
Cahyani, I. D., & Ridho, M. (2024). The effect of independent board of commissioners, inventory, and fixed asset intensity on tax aggressiveness. Jurnal Rekognisi Akuntansi, 8(2), 26–36.
Dayanara, L., Titisari, K. H., & Wijayanti, A. (2020). Pengaruh leverage, profitabilitas, ukuran perusahaan, dan capital intensity terhadap penghindaran pajak pada perusahaan barang industri konsumsi yang terdaftar di BEI tahun 2014–2018. Jurnal Akuntansi dan Sistem Teknologi Informasi, 15(3), 301–310. https://doi.org/10.33061/jasti.v15i3.3693
DeAngelo, L. E. (1986). Accounting numbers as market valuation substitutes: A study of management buyouts of public stockholders. The Accounting Review, 61(3), 400–420.
Diviariesty, K., & Cahyani, N. K. A. M. (2024). Pengaruh capital intensity, inventory intensity, profitabilitas, dan leverage terhadap agresivitas pajak. Wacana Ekonomi (Jurnal Ekonomi, Bisnis dan Akuntansi), 23(1), 44–58.
Gresnews. (2013). Indofood Sukses Makmur kalah di peninjauan kembali MA. Gresnews.com.
Hajawiyah, A., Perdana, A. R., & Wahyuningrum, I. F. S. (2024). The real earnings management and tax aggressiveness in Indonesia. Accounting Analysis Journal, 12(3), 216–225.
Hidayat, A. T., & Fitria, E. F. (2018). Pengaruh capital intensity, inventory intensity, profitabilitas dan leverage terhadap agresivitas pajak. Eksis: Jurnal Riset Ekonomi dan Bisnis, 13(2), 157–168. https://doi.org/10.26533/eksis.v13i2.289
Indradi, D. (2018). Pengaruh likuiditas, capital intensity terhadap agresivitas pajak (studi empiris perusahaan manufaktur sub sektor industri dasar dan kimia yang terdaftar di BEI tahun 2012–2016). Jurnal Akuntansi Berkelanjutan Indonesia, 1(1), 147–167. https://doi.org/10.32493/jabi.v1i1.y2018.p147-167
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X C
Mustika. (2017). Pengaruh corporate social responsibility, ukuran perusahaan, profitabilitas, leverage, capital intensity dan kepemilikan keluarga terhadap agresivitas pajak (studi empiris pada perusahaan pertambangan dan pertanian yang terdaftar di Bursa Efek Indonesia periode tahun 2012–2014). JOM Fekon, 4(1).
Putri, A. A. A., & Lawita, N. F. (2019). Pengaruh kepemilikan institusional dan kepemilikan manajerial terhadap penghindaran pajak. Jurnal Akuntansi dan Ekonomika, 9(1), 68–75. https://doi.org/10.37859/jae.v9i1.1341
Rachman, A., & Ngadiman. (2020). Analisis efektifitas kebijakan pajak, lingkungan wajib pajak dan kesadaran wajib pajak terhadap kegiatan transaksi e-commerce. Jurnal Paradigma Akuntansi, 2(4), 1861–1868. https://doi.org/10.24912/jpa.v2i4.9383
Rahayu, S., Trisnawati, E., & Firmansyah, A. (2023). Capital intensity, earning management and tax aggressiveness: The moderation role of related party transactions. Jurnal Akuntansi Berkelanjutan Indonesia, 6(1), 1–20.
Savitri, D. A. M., & Rahmawati, I. N. (2017). Pengaruh leverage, intensitas persediaan, intensitas aset tetap, dan profitabilitas terhadap agresivitas pajak. Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT), 8(2), 19–32.
Soemarso, S. R. (2018). Etika dalam bisnis dan profesi akuntan dan tata kelola perusahaan. Jakarta: Salemba Empat.
Sugiyono. (2019). Metode penelitian kuantitatif, kualitatif, dan R&D. Alfabeta.
Sutabri, T., & Napitupulu, D. (2019). Sistem informasi bisnis. Andi.
Sutomo, H., & Djaddang, S. (2017). Determinan tax avoidance perusahaan manufaktur di Indonesia. Jurnal Riset Akuntansi & Perpajakan (JRAP), 4(1), 32–46. https://doi.org/10.35838/jrap.2017.004.01.4
Wahyuni, E. S., & Rosmida. (2018). Analisis pendapatan asli daerah, dana bagi hasil dan dana alokasi umum terhadap anggaran belanja modal. Jurnal Akuntansi Kompetif, 1(1), 1–9. https://doi.org/10.35446/akuntansikompetif.v1i1.236
