Pengaruh Deferred Tax, Capital Intensity dan Return on Asset terhadap Agresivitas Pajak pada Emiten Sektor Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2021 – 2024
DOI:
https://doi.org/10.30640/jumma45.v5i2.8221Keywords:
Capital Intensity, Deferred Tax, Infrastructure Companies, Return on Assets, Tax AggressivenessAbstract
This study aims to determine the simultaneous and partial effect of Deferred Tax, Capital Intensity, and Return on Assets on Tax Aggressiveness in Infrastructure sector companies listed on the Indonesia Stock Exchange from 2021 to 2024. The analysis method used is panel data regression with the help of Eviews 13.0 software. The results show that partially, Deferred Tax and Capital Intensity variables have no effect on Tax Aggressiveness with probability values of 0.8596 and 0.1902 (>0.05), respectively. While Return on Assets (ROA) has a significant effect with a probability value of 0.0105 (<0.05). Furthermore, a simultaneous F-statistic of 0.056622 (>0.05) was obtained, indicating that all independent variables have no significant effect on Tax Aggressiveness. The results show that partially, Deferred Tax and Capital Intensity variables have no effect on Tax Aggressiveness. Return on Assets (ROA) influences tax aggressiveness, so companies need to consider profitability in tax management. Meanwhile, Deferred Tax and Capital Intensity have no impact, so they are not primary factors in determining tax aggressiveness. Regulators should focus their oversight on companies with high profitability.
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