Pengaruh Profitabilitas dan Likuiditas Terhadap Agresivitas Pajak (Studi pada Perusahaan Energi Subsektor Batu Bara yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023)
DOI:
https://doi.org/10.35870/jemsi.v11i3.4081Keywords:
Profitability, Liquidity, Tax Aggressiveness, Effective Tax Rate (ETR), Indonesia Stock ExchangeAbstract
This study aims to analyze the effect of profitability and liquidity on tax aggressiveness in energy companies within the coal subsector listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. Profitability is measured using Return on Assets (ROA), liquidity is measured using the Cash Ratio (CR), and tax aggressiveness is proxied by the Effective Tax Rate (ETR). This is a quantitative study using multiple linear regression analysis. The sample was selected using purposive sampling, resulting in 21 companies from a total population of 35. The data used are secondary data obtained from financial reports published on the official IDX website. The results show that profitability has a significant negative effect on tax aggressiveness, meaning companies with higher profitability tend to be more tax-compliant. Similarly, liquidity has a significant negative effect on tax aggressiveness, indicating that companies with higher liquidity are also more compliant with tax obligations. The partial test (t-test) shows a t-value for profitability of -0.313 (significance 0.017) and for liquidity of -0.068 (significance 0.047). The simultaneous test (F-test) indicates that profitability and liquidity together significantly affect tax aggressiveness, with an F-value of 8.962 and a significance level of 0.000.
Downloads
References
Agus Supriyadi, S. E., Marhumi, S. E., & Wina Tria Putri, S. M. (2024). Panduan Praktis Menyusun Kondisi Finansial yang Tangguh di Bursa Efek Indonesia. MEGA PRESS NUSANTARA.
Amalia, D. (2021). Pengaruh likuiditas, leverage dan intensitas aset terhadap agresivitas pajak. KRISNA: Kumpulan Riset Akuntansi, 12(2), 232-240.
Amalia, R., & Purwaningsih, S. (2024). Pengaruh profitabilitas, likuiditas, dan ukuran perusahaan terhadap penghindaran pajak. Profit: Jurnal Manajemen, Bisnis dan Akuntansi, 3(3), 377–389. https://doi.org/10.58192/profit.v3i3.2463.
Arafat, F. (2025). Pengaruh Tingkat Suku Bunga Bank Indonesia, Jumlah Uang Beredar dan Tingkat Inflasi Terhadap Indeks Harga Saham Gabungan di Indonesia. JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi), 11(2), 858-868. https://doi.org/10.35870/jemsi.v11i2.3933.
Asroni, R., & Yuyetta, E. N. A. (2019). Analisis pengaruh tata kelola perusahaan dan karakteristik direktur utama terhadap tindakan pajak agresif di Indonesia. Diponegoro Journal of Accounting, 8(2).
Dwiastuti, D. S., & Dillak, V. J. (2019). Pengaruh ukuran perusahaan, kebijakan hutang, dan profitabilitas terhadap nilai perusahaan. Jurnal ASET (Akuntansi Riset), 11(1), 137-146.
Erica, D. (2021). Pengaruh sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi. Jurnal Ilmiah Manajemen Ubhara, 3(1), 129. https://doi.org/10.31599/jmu.v3i1.857.
Frank, M. M., Lynch, L. J., & Rego, S. O. (2008). Tax reporting aggressiveness and its relation to aggressive financial reporting. Journal of Accounting and Public Policy, 31(1), 86–108. https://doi.org/10.1016/j.jaccpubpol.2011.10.006.
Gunawan, R. M. B. (2021). GRC (Good Governance, Risk Management, And Compliance)-Rajawali Pers. PT. RajaGrafindo Persada.
Handayani, N. T., Marundha, A., & Khasanah, U. (2024). Pengaruh manajemen laba, profitabilitas, dan likuiditas terhadap penghindaran pajak (Studi empiris pada perusahaan sektor properti dan real estate yang terdaftar di BEI pada tahun 2018–2022). Jurnal Economina, 3(2), 197–218. https://doi.org/10.55681/economina.v3i2.1191.
Herlinda, A. R., & Rahmawati, M. I. (2021). Pengaruh Profitabilitas, likuiditas, leverage dan ukuran perusahaan terhadap agresivitas pajak. Jurnal Ilmu dan Riset Akuntansi (JIRA), 10(1).
Herliyana, D., & Wenten, I. K. (2025). Pengaruh Leverage, Ukuran Perusahaan dan Capital Intensity Terhadap Agresivitas Pajak. Economic Reviews Journal, 4(1), 286-299. https://doi.org/10.56709/mrj.v4i1.646.
Karmila, M., & Arafat, F. (2024). Analisis Pemahaman Wajib Pajak Dalam Ketentuan Perpajakan E-Commerce. Prosiding FRIMA (Festival Riset Ilmiah Manajemen dan Akuntansi), 1(7), 392-400.
Kasmir. (2018). Analisis laporan keuangan. PT RajaGrafindo Persada.
Lanis, R., & Richardson, G. (2012). Corporate social responsibility and tax aggressiveness: An empirical analysis. Journal of Accounting and Public Policy, 31(1), 86–108. https://doi.org/10.1016/j.jaccpubpol.2011.10.006.
Maya Sari, S. E., & Ak, M. S. (2021). Pengukuran Kinerja Keuangan Berbasis Good Corporate Governance. umsu press.
Mustofa, M. A., Amini, M., & Djaddang, S. (2021). Pengaruh Profitabilitas Terhadap Agresivitas Pajak Dengan Capital Intensity Sebagai Variabel Moderasi. Jurnal Ilmiah Akuntansi Kesatuan, 9(1), 173-178.
Mutia, F. Y., Dewi, R. R., & Siddi, P. (2021). Dimensi Agresivitas Pajak Dilihat dari Ukuran Perusahaan dan Capital Intensity. JAE (Jurnal Akuntansi Dan Ekonomi), 6(1), 122-130. https://doi.org/10.29407/jae.v6i1.14066.
Nk, S. R. F., & Arafat, F. (2025). Pengaruh Penggunaan Sistem Informasi Manajemen Keuangan Terhadap Kualitas Laporan Keuangan Pada Yayasan Daar El Haq Sejahtera. JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi), 11(2), 822-831. https://doi.org/10.35870/jemsi.v11i2.3915.
Purwowidhu, C. (2023). Perkuat Reformasi, Capai Target Pajak. Diakses tanggal, 24.
Rahayu, E. P., & Arafat, F. (2019). Analisis Rasio Likuiditas Dan Profitabilitas Untuk Mengukur Kinerja Keuangan Asahimas Flat Glass Tbk. Prosiding FRIMA (Festival Riset Ilmiah Manajemen dan Akuntansi), (2), 200-210.
Sujarweni, V. W. (2017). Analisis Laporan Keuangan: teori, aplikasi, dan hasil penelitian/V. Wiratna Sujarweni.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Irma Nurmala, Fauzi Arafat
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
1. Copyright Retention and Open Access License
Authors retain copyright of their work and grant the journal non-exclusive right of first publication under the Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license allows unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
2. Rights Granted Under CC BY 4.0
Under this license, readers are free to:
- Share — copy and redistribute the material in any medium or format
- Adapt — remix, transform, and build upon the material for any purpose, including commercial use
- No additional restrictions — the licensor cannot revoke these freedoms as long as license terms are followed
3. Attribution Requirements
All uses must include:
- Proper citation of the original work
- Link to the Creative Commons license
- Indication if changes were made to the original work
- No suggestion that the licensor endorses the user or their use
4. Additional Distribution Rights
Authors may:
- Deposit the published version in institutional repositories
- Share through academic social networks
- Include in books, monographs, or other publications
- Post on personal or institutional websites
Requirement: All additional distributions must maintain the CC BY 4.0 license and proper attribution.
5. Self-Archiving and Pre-Print Sharing
Authors are encouraged to:
- Share pre-prints and post-prints online
- Deposit in subject-specific repositories (e.g., arXiv, bioRxiv)
- Engage in scholarly communication throughout the publication process
6. Open Access Commitment
This journal provides immediate open access to all content, supporting the global exchange of knowledge without financial, legal, or technical barriers.
