Pengaruh Rasio Keuangan Terhadap Penghindaran Pajak di Sektor Properti BEI 2019-2024
DOI:
https://doi.org/10.35870/jemsi.v11i4.4389Keywords:
Profitability, Liquiduty, Leverage, Capital Intensity and Tax AvoidanceAbstract
This study aims to analyze the effect of profitability, liquidity, leverage, and capital intensity on tax avoidance. The research object consists of issuers in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) during the period 2019–2024. The sample was selected using a purposive sampling method, resulting in 13 companies over six years, with a total of 78 observations. Data were analyzed using the panel data regression method, with E-Views 12 as the statistical software. The results show that profitability, liquidity, and leverage have a positive and significant partial effect on tax avoidance, while capital intensity has no significant effect. However, when tested simultaneously, all four variables have a significant influence on tax avoidance. Based on agency theory, management as agents tend to engage in tax avoidance strategies to maintain profit and preserve the company’s image in the eyes of shareholders. The presence of information asymmetry gives managers greater control over financial decisions, allowing them to utilize the company’s cash or current assets to develop more optimal tax avoidance strategies. These findings can serve as input for tax regulators to strengthen risk-based supervision, particularly for companies with high profitability, liquidity, and leverage ratios, and to encourage greater transparency through reporting and cross-agency data integration.
Downloads
References
Aini, H., & Kartika, A. (2022). The pengaruh profitabilitas, leverage, komisaris independen, ukuran perusahaan dan capital intensity terhadap penghindaran pajak. Kompak: Jurnal Ilmiah Komputerisasi Akuntansi, 15(1), 61–73.
Ainniyya, S. M., Sumiati, A., & Susanti, S. (2021). Pengaruh leverage, pertumbuhan penjualan, dan ukuran perusahaan terhadap tax avoidance. Owner: Riset Dan Jurnal Akuntansi, 5(2), 525–535.
Andalenta, I., & Ismawati, K. (2022). Tax avoidance perusahaan perbankan. Owner: Riset Dan Jurnal Akuntansi, 6(1), 225–233.
Anisa, S. T., & Anwar, S. (2021). Determinan profitabilitas bank umum syariah di Indonesia dengan tingkat likuiditas sebagai variabel intervening. JPS (Jurnal Perbankan Syariah), 2(2), 131–149.
Arinda, G. A. M., Suryantari, E. P., & Pradnyani, N. L. P. S. P. (2022). Pengaruh profitabilitas, ukuran perusahaan dan capital intensity terhadap tax avoidance pada perusahaan sektor pertambangan tahun 2017-2021. Journal of Applied Management and Accounting Science, 4(1), 36–45.
Devi, N. S., & Arinta, Y. N. (2021). Pengaruh size company, profitabilitas, dan likuiditas terhadap tax avoidance dengan struktur modal sebagai variabel intervening pada bank umum syariah di Indonesia. Journal of Accounting and Digital Finance, 1(2), 96–107.
Dewi, S. L., & Oktaviani, R. M. (2021). Pengaruh leverage, capital intensity, komisaris independen dan kepemilikan institusional terhadap tax avoidance. Akurasi: Jurnal Studi Akuntansi Dan Keuangan, 4(2), 179–194.
Fatimah, A. N., Nurlaela, S., & Siddi, P. (2021). Pengaruh company size, profitabilitas, leverage, capital intensity dan likuiditas terhadap tax avoidance pada perusahaan makanan dan minuman yang terdaftar di BEI tahun 2015-2019. EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 9(1), 107–118.
Gultom, J. (2021). Pengaruh profitabilitas, leverage, dan likuiditas terhadap tax avoidance. Jurnal Akuntansi Berkelanjutan Indonesia, 4(2), 239–253.
Heriyanto, Y. W., Subono, W., & Tobing, V. S. L. (2020). Pengaruh likuiditas, profitabilitas dan capital intensity terhadap tax avoidance: (Studi empiris pada perusahaan sektor property & real estate yang terdaftar di Bursa Efek Indonesia tahun 2017–2019). Ilmu Ekonomi Manajemen Dan Akuntansi, 1(2), 191–204.
Heryana, R. P., Luthfi, D., Fitriana, F., & Santoso, R. A. (2024). Analisis pengaruh profitabilitas dan leverage terhadap tax avoidance pada artikel terindeks Sinta. Jurnal Revenue: Jurnal Ilmiah Akuntansi, 5(1), 511–532.
Honggo, K., & Marlinah, A. (2019). Pengaruh ukuran perusahaan, umur perusahaan, dewan komisaris independen, komite audit, sales growth, dan leverage terhadap penghindaran pajak. Jurnal Bisnis Dan Akuntansi, 21(1a), 9–26.
Kasmir. (2021). Analisis laporan keuangan (Cet. 13). Rajawali Pers.
Muthmainah, S., & Hermanto, H. (2023). Pengaruh likuiditas, profitabilitas, kebijakan utang dan pertumbuhan penjualan terhadap penghindaran pajak. J-MAS (Jurnal Manajemen Dan Sains), 8(1), 396–403.
Norisa, I., Dewi, R. R., & Wijayanti, A. (2022). Pengaruh profitabilitas, leverage, likuiditas dan sales growth terhadap tax avoidance. Transekonomika: Akuntansi, Bisnis Dan Keuangan, 2(4), 107–118.
Putri, V. R., & Putra, B. I. (2017). Pengaruh leverage, profitability, ukuran perusahaan dan proporsi kepemilikan institusional terhadap tax avoidance. Jurnal Manajemen Dayasaing, 19(1), 1–11.
Rahmawati, D., & Nani, D. A. (2021). Pengaruh profitabilitas, ukuran perusahaan, dan tingkat hutang terhadap tax avoidance. Jurnal Akuntansi Dan Keuangan, 26(1), 1–11. https://doi.org/10.23960/jak.v26i1.246.
Septian, T. R., Noviarty, H., & Helmi, S. M. (2024). Pengaruh leverage, intensitas modal dan ukuran perusahaan terhadap tax avoidance dengan umur perusahaan sebagai moderasi pada perusahaan sektor industri. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 8(3), 1493–1512.
Sholekah, F. I., & Oktaviani, R. M. (2022). Pengaruh profitabilitas, sales growth dan leverage terhadap penghindaran pajak. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 6(2), 1406–1420.
Sibarani, R. S. T., & Espa, V. (2024). Analisis determinan praktik tax avoidance pada perusahaan subsektor makanan dan minuman yang terdaftar di BEI tahun 2019-2023. Akuntansi Dewantara, 8(2), 242–254.
Silaban, P., & Manalu, M. (2020). Pengaruh tax avoidance terhadap struktur modal dengan return on equity sebagai variabel mediasi. JIAI (Jurnal Ilmiah Akuntansi Indonesia), 5(2).
Triyani, Y., & Richie, R. (2023). Pengaruh ukuran perusahaan, leverage, sales growth, dan umur perusahaan terhadap tax avoidance. Jurnal Akuntansi, 12(1), 45–56.
Utami, S., & Suhono, S. (2021). Pengaruh return on assets (ROA), leverage dan ukuran perusahaan terhadap tax avoidance. Journal of Economic, Business and Accounting (COSTING), 5(1), 566–573.
Wahyuni, T., & Wahyudi, D. (2021). Pengaruh profitabilitas, leverage, ukuran perusahaan, sales growth dan kualitas audit terhadap tax avoidance. Kompak: Jurnal Ilmiah Komputerisasi Akuntansi, 14(2), 394–403.
Wulan Herawati, A., & Jaeni. (2024). Pengaruh profitabilitas, leverage, ukuran perusahaan terhadap tax avoidance dengan sales growth sebagai pemoderasi. COSTING: Journal of Economic, Business and Accounting, 7(4), 8231–8330.
Yohan, Y., & Pradipta, A. (2019). Pengaruh ROA, leverage, komite audit, size, sales growth terhadap tax avoidance. Jurnal Bisnis Dan Akuntansi, 21(1a), 1–8.
Yustrianthe, R. H., & Fatniasih, I. Y. (2021). Pengaruh pertumbuhan penjualan, leverage, dan profitabilitas terhadap tax avoidance. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 5(2), 364–382.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Helvyria Citra Dewi, Nadya Eka Putri, Angga Permadi Karpriana
This work is licensed under a Creative Commons Attribution 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.
