Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage dan Capital Intensity Terhadap Agresivitas Pajak
DOI:
https://doi.org/10.22225/we.24.2.2025.102-113Keywords:
capital intensity, firm size, corporate social responsibility, leverage, profitability, tax aggressivenessAbstract
This study aims to analyze the effect of Corporate Social Responsibility, firm size, profitability, leverage, and capital intensity on tax aggressiveness in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021– 2023 period. This research is motivated by the prevalence of tax aggressiveness practices in the mining sector, which have the potential to reduce state revenue, making it important to identify internal company factors that influence such practices. The study employs a quantitative approach with a population consisting of all mining companies listed on the IDX, from which 84 companies were selected as the sample using a purposive sampling method based on predetermined criteria. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26. The results show that CSR, profitability, and leverage have no significant effect on tax aggressiveness. In contrast, firm size has a positive and significant effect, indicating that larger companies tend to have higher levels of tax aggressiveness. Meanwhile, capital intensity has a negative and significant effect, meaning that a higher proportion of fixed assets is associated with lower tax aggressiveness. These findings indicate that company scale and asset composition are important factors influencing tax strategies in the mining sector. The results are expected to serve as valuable considerations for various stakeholders, including companies, policymakers, academics, and the public, in understanding and monitoring taxation practices to ensure they are conducted ethically and in compliance with regulations.
References
Aidha Afriyanti, S., & Hariyanti, W. (2019). Journal of Islamic Finance and Accounting Pengaruh Karakter Eksekutif dan Dimensi Tata Kelola Perusahaan terhadap Penghindaran Pajak. Journal of Islamic Finance and Accounting, 2(1), 1–13. http://ejournal.iainsurakarta.ac.id/index.php/jifa
Ananto, P., & Narti Eka Putri. (2023). Apakah Nilai Perusahaan, Profitabilitas dan Leverage Berpengaruh Pada Agresivitas Pajak? JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 9(1), 1–9. https://doi.org/10.35870/jemsi.v9i1.903
Antari, P. D. K. N., & Merkusiwati, A. L. K. N. (2022). Ukuran Perusahaan, Leverage, Sales Growth dan Agresivitas Pajak. E-Jurnal Akuntansi Universitas Udayana, 32(7), 1780–1794. https://doi.org/10.24843/EJA.2022.v
Azzahra Aulia, E. D. W. D. L. (2023). Pengaruh Realisasi Hutang Pajak, Realisasi SKPKB, dan Jumlah Wajib Pajak terhadap Penerimaan Pajak Penghasilan. Jurnal Akuntansi Bisnis Dan Humaniora, 10(1), 38–46. https://doi.org/https://doi.org/10.33795/jabh.v10i1.4127
Brigham, F. E., & Houston, F. J. (2019). Fundamentals of Financial Management.
Consulting. (2023). Bappenas: Rasio Pajak RI Terendah di Asia Tenggara. https://muc.co.id/id/article/bappenas-rasio-pajak-ri-terendah-di-asia-tenggara
DDTCNews. (2019). “KPK: Awasi Pelanggaran Pajak Sektor Sumber Daya Alam.” https://news.ddtc.co.id/berita/nasional/16570/kpk-awasi-pelanggaran-pajak-sektor-sumber- daya-alam
Faradina, F. (2025). PMK 136/2024: Suara Keadilan dalam Pengaturan Pajak Minimum Global. https://www.pajak.go.id/id/artikel/pmk-1362024-suar-keadilan-dalam-pengaturan-pajak- minimum-global
Harnovinsah, Amyulianthy, R., & Permana, E. (2025). Detecting Tax Aggressiveness through Profitability, Leverage, Inventory Intensity and Company Size. AKRUAL: Jurnal Akuntansi, 16(2), 2085–9643. https://doi.org/10.26740/jaj.v16n2.p233-243
Junensie, P. R., Trisnadewi, A. A. A. E., & Intan Saputra Rini, I. G. A. (2020). Pengaruh Ukuran Perusahaan, Corporate Social Responsibility, Capital Intensity, Leverage dan Komisaris Independen terhadap Agresivitas Pajak Penghasilan Wajib Pajak Badan pada Perusahaan Industri Konsumsi di Bursa Efek Indonesia Tahun 2015-2017. WACANA EKONOMI (Jurnal Ekonomi, Bisnis Dan Akuntansi), 19(1), 67–77. https://doi.org/10.22225/we.19.1.1600.67-77
Kelline, B., Evana, E., & Kusumawardani, N. (2022). The Influence of Profitability, Leverage, Capital Intensity, and Firm Size on Tax Aggressiveness during Covid-19 Pandemic. Asian Journal of Economics and Business Management, 1(2), 82–91. https://doi.org/10.53402/ajebm.v1i2.94
Khafifah, A. (2021). The Influence of Debt Policies, Profitability and Corporate Social Disclosures Responsibility to Tax Agresivity. Journal of Islamic Accounting and Finance Research, 3(1), 113–130. https://doi.org/10.21580/jiafr.2021.3.1.7317
Kompasiana. (2025). Penerimaan Pajak Meningkat dari Tahun ke Tahun, Sudah Sesuaikah Manfaat yang Diterima? https://www.kompasiana.com/trinovtessalonika8921/67a659e334777c5f3235eef2/penerima an-pajak-meningkat-dari-tahun-ke-tahun-sudah-sesuaikah-manfaat-yang-diterima
Krisyadi, R., & Anita, A. (2022). Pengaruh Pengungkapan Tanggung Jawab Sosial Perusahaan, Kepemilikan Keluarga, dan Tata Kelola Perusahaan Terhadap Penghindaran Pajak. Owner, 6(1), 416–425. https://doi.org/10.33395/owner.v6i1.599
Luke, & Zulaikha. (2016). Analisis Faktor yang Mempengari Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2012-2014). Jurnal Akuntansi & Auditing, 13(1), 80–96. https://doi.org/https://doi.org/10.14710/jaa.13.1.80-96
Mamusung, K. M., Elim, I., & Rondonuwu, S. (2024). Evaluation Of The Implementation Of Law No. 7 Of 2021 On The Calculation, Withholding, Depositing And Reporting Of Income Tax Article 21 On The Salaries Of Tuminting District Office Employees. Jurnal LPPM Bidang EkoSosBudKum (Ekonomi, Sosial, Budaya, Dan Hukum), 8(3), 482–489.
Manurung, R., Pangerapan, S., & Mintalangi, S. (2022). The Effect of Liquidity, Leverage, and Company Size on Tax Aggressiveness in Indutrial Sector Companies on the Indonesia Stock Exchange for 2019-2021. Journal of Governance, Taxation, and Auditing, 1(2), 210–217. https://doi.org/10.38142/jogta.v1i2.498
Nugraha, B. N., & Meiranto, W. (2015). Pengaruh Corporate Social Responsibility, Ukuran Perusahaan, Profitabilitas, Leverage dan Capital Intensity terhadap Agresivitas (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia 2012-2013). Diponegoro Journal of Accounting, 4(4), 1–14. http://ejournal-s1.undip.ac.id/index.php/accounting
Oktarini, H., Mulatsih, S. M., Kurniati, E., & Wandestarido. (2022). Pengaruh Profitabilitas, Intensitas Aset Tetap, dan Ukuran Perusahaan terhadap Agresivitas Pajak pada Perusahaan Industri Barang Konsumsi Subsektor Makanan dan Minuman yang Terdaftar di BEI Periode 2018-2022. JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, Dan Akuntansi), 7(2), 204–214.
Puspitasari, D., Radita, F., & Firmansyah, A. (2021). Penghindaran Pajak di Indonesia: Profitabilitas, Leverage, Capital Intensity. Jurnal Riset Akuntansi Tirtayasa, 6(2), 138–152.
Roeswan, S. (2023). Lihat Perbandingan Tax Ratio Indonesia Per Tahun dan Antarnegara ASEAN Lainnya. https://www.mib.group/news/lihat-perbandingan-tax-ratio-indonesia-per-tahun-dan- antarnegara-asean-lainnya
Satriawaty, M., & Dina, R. W. (2022). Pengaruh Corporate Governance dan Pengungkapan Corporate Social Responsibility terhadap Agresivitas Pajak (Studi Kasus Pada Perusahaan Pertambangan yang Terdaftar di BEI Periode 2015-2018). Jurnal GeoEkonomi, 11(1), 42–55. https://doi.org/doi.org/10.36277/geoekonomi
Silalahi, R. (2021). Pengaruh Corporate Social Responsibility dan Capital Intensity terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Selama Periode 2016-2019). Diponegoro Journal of Accounting, 10(4), 1–13. http://ejournal-s1.undip.ac.id/index.php/accounting
Suryana, B. A. (2023). Keadilan dan Mencegah Penghindaran Pajak Badan. https://www.pajak.go.id/id/artikel/keadilan-dan-mencegah-penghindaran-pajak-badan
Windaswari, K. A., & Merkusiwati, N. K. L. A. (2018). Pengaruh Koneksi Politik, Capital Intensity, Profitabilitas, Leverage dan Ukuran Perusahaan Pada Agresivitas Pajak. E-Jurnal Akuntansi Universitas Udayana, 23(3), 1980–2008. https://doi.org/10.24843/eja.2018.v23.i03.p14
Wulan, C., Ahmad, S., & Lutfi, A. (2024). Efektivitas Implementasi Kebijakan Pengampunan Pajak Menurut Undang-Undang Pengampunan Pajak. Binamulia Hukum, 12(2), 487–496. https://doi.org/10.37893/jbh.v12i2.775
Yenti, Rosmanidar, E., & Putriana, M. (2023). Pengaruh Kesadaran Wajib Pajak, Pelayanan Perpajakan Dan Pengetahuan Wajib Pajak Terhadap Penerimaan Pajak Pada Kantor Pelayanan Pajak Pratama Jambi Telanaipuara. Jurnal Mutiara Ilmu Akuntansi (JUMIA) , 1(1), 52–71.
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Dewi Riani Silvani, Warsito Kawedar
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
