PENGARUH INTENSITAS ASET TETAP, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN PAJAK PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2021-2024

Cyndi Claudia; Theresia Hesti Brawleling

doi:10.31539/9r37sh80

Authors

Cyndi Claudia Universitas Bunda Mulia
Theresia Hesti Brawleling Universitas Bunda Mulia

DOI:

https://doi.org/10.31539/9r37sh80

Abstract

This study aims to analyze and obtain empirical evidence regarding the effect of fixed asset intensity, leverage, and firm size on tax management in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Tax management is an effort undertaken by companies to manage their tax obligations effectively and efficiently in accordance with applicable tax regulations. The independent variables in this study consist of fixed asset intensity, leverage, and firm size, while the dependent variable is tax management, which is proxied by the Effective Tax Rate (ETR). This study employs a quantitative approach with a causal associative research method. The data used are secondary data obtained from the annual financial statements of companies published on the official website of the Indonesia Stock Exchange. The sampling technique used was purposive sampling, resulting in 53 companies with a total of 212 observations. Data analysis was conducted using multiple linear regression with the assistance of Statistical Product and Service Solutions (SPSS) version 25 software. Prior to hypothesis testing, the data were subjected to descriptive statistical analysis and classical assumption tests, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results indicate that fixed asset intensity has no effect on tax management. Furthermore, leverage and firm size have an effect on tax management. Simultaneously, fixed asset intensity, leverage, and firm size affect tax management.

References

Afifah, M. D., & Hasyim, M. (2020). The Effect of Profitability, Leverage, Company Size, Intensity of Fixed Assets and Facilities on Tax Management with Effective Tax Rates Indicators. Journal of Accounting Science, 4(1), 29-42. https://doi.org/10.21070/jas.v4i1.398

Andrianus, S., & Kuswanto, R. (2023). Analisis Rasio Keuangan dan Tata Kelola Perusahaan terhadap Manajemen Pajak Perusahaan. Jurnal Bina Akuntansi, 10(1), 305-318. https://doi.org/10.52859/jba.v10i1.353

Bela, Z. S., & Kurnia. (2023). Pengaruh Firm Size, Leverage, dan Profitability terhadap Manajemen Pajak dengan Indikator Tarif Pajak Efektif (Studi pada Perusahaan Sektor Kesehatan yang Terdaftar di Bursa Efek Indonesia periode 2017-2020). EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi Dan Bisnis, 11(3), 245-254. https://doi.org/10.37676/ekombis.v11i1

Christy, B., Josephine, K., & Saputra, W. S. (2026). The Influence of Profitability, Leverage and Capital Intensity Ratio to Tax Management in Manufacturing Companies. JURNAL ECONOMINA, 5(5), 1888-1908. https://doi.org/10.55681/economina.v5i5.2453

Devina, M., & Pradipta, A. (2021). Pengaruh Fasilitas Perpajakan, Return On Asset, Leverage, Ukuran Perusahaan, dan Intensitas Aset Tetap terhadap Manajemen Pajak. E-Jurnal Akuntansi TSM, 1(1), 25-32.

Felicia, F., Veny, V., & Feliciana, F. (2024). The Effect of Financial Ratios and Company Size on Tax Management in Manufacturing Companies Listed on The Indonesia Stock Exchange in 2019-2022. Journal of Accounting and Finance Management, 5(1), 1-14. https://doi.org/10.38035/jafm.v5i1

Firmansyah. (2022). Pengaruh Leverage, Intensitas Aset Tetap, Transfer Pricing, dan Komite Audit Terhadap Manajemen Pajak dengan Indikator Tarif Pajak Efektif. LITERA: Jurnal Literasi Akuntansi, 2(3), 167-174. https://doi.org/10.55587/jla.v2i3.64

Fitriana, A. I., Febrianto, H. G., & Sunaryo, D. (2022). Determinan Manajemen Pajak Pada Perusahaan Aneka Industri. Journal of Business and Economics Research, 3(3), 350-358. https://doi.org/ 10.47065/jbe.v3i3.1771

Fitriana, E., & Isthika, W. (2021). Pengaruh Size, Profitabilitas, Leverage dan Capital Intensity Ratio terhadap Manajemen Pajak. JUARA: Jurnal Riset Akuntansi, 11(1), 18-33. https://doi.org/10.36733/juara.v11i1.2822

Ghozali, I. (2021). Aplikasi Analisis Multivariate dengan Program IBM SPSS 26 (10th ed.). Semarang: Universitas Diponegoro.

Gurusinga, L. B., Robin., & Colossal, S. T. (2024). Pengaruh Profitabilitas, Leverage, Kepemilikan Institusional Terhadap Manajemen Pajak. Jurnal Akuntansi dan Keuangan Kontemporer, 7(1), 95-107. https://doi.org/10.21009/JRMSI.013.2.06

Hanum, Z., Manullang, J. H. (2022). Pengaruh Return On Asset Dan Ukuran Perusahaan Terhadap Manajemen Pajak. Owner: Riset dan Jurnal Akuntansi, 6(4), 4050-4061. https://doi.org/10.33395/owner.v6i4.1008

Hidayah, I., & Umiah, R. (2022). Faktor – Faktor yang mempengaruhi Intensitas Aset Tetap, Profitabilitas, Leverage, dan Size terhadap Manajemen Pajak (studi kasus pada sektor pertanian dan sektor pertambangan yang terdaftar di BEI tahun 2018-2020). Jurnal SEKURITAS, 5(3), 223-237. https://doi.org/10.32493/skt.v5i3.17580

Inviolita, C., Zirman, & Safitri, D. (2022). Pengaruh Leverage, Intensitas Persediaan, Dewan Komisaris, dan Kepemilikan Institusional terhadap Manajemen Pajak. Jurnal Riset Manajemen Sains Indonesia (JRNSI), 13(2), 276-288. https://doi.org/10.21009/JRMSI.013.2.06

Irman, M., Susan, & Suriyanti, L. H. (2021). Analisis Faktor Internal dan Eksternal terhadap Manajemen Pajak pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia. BILANCIA: Jurnal Ilmiah Akuntansi, 5(3), 281-290.

Jensen, M. C., & Meckling, W. H. (1976). THEORY OF THE FIRM: MANAGERIAL BEHAVIOR, AGENCY COSTS AND OWNERSHIP STRUCTURE. In Journal of Financial Economics (Vol. 3). Q North-Holland Publishing Company.

Laluhu, S. (2020, November 15). Dirjen Pajak menang, Japfa Comfeed wajib bayar tunggakan PPh Rp 23,9 miliar. SINDOnews. https://nasional.sindonews.com/newsread/233022/13/dirjen-pajak-menang-japfa-comfeed-wajib-bayar-tunggakan-pph-rp239-miliar-1605442265/7

Loanza, M., & Saputra, W. S. (2026). Pengaruh Fixed Asset Intensity dan Leverage terhadap Tax Management dengan Moderasi Profitability. KOMPAK: Jurnal Ilmiah Komputerisasi Akuntansi, 19(1), 12-23. https://doi.org/10.51903/kompak.v19i1.3373

Muzhaffirah, H., Salamah, S., Permatasari, W. R., Hakim, M. Z., Abbas, D. S., & Kimsen. (2025). Proftability Moderates the Effect of Leverage, Capital Intensity, and Company Size on Effective Tax Rates in Consumer Non-Cyclicals Sector Exchange (IDX) for the Period 2019-2023. International Journal of Accounting, Management, Economics and Social Sciences, 3(1), 404-415. https://doi.org/10.61990/ijamesc.v3i1.431

Ng, O. L., & Setiawan, T. (2023). Pengaruh Tata Kelola Perusahaan terhadap Effective Tax Rate pada Perusahaan Manufaktur yang terdaftar di BEI tahun 2019-2021. Jurnal Bina Akuntansi. Jurnal Bina Akuntansi, 10(2), 716-731. https://doi.org/10.52859/jba.v10i2.468

Noviatna, H., Zirman, & Safitri, D. (2021). Pengaruh Profitabilitas, Leverage, Capital Intensity Ratio dan Komisaris Independen terhadap Manajemen Pajak. Jurnal Politeknik Caltex Riau. 14(1), 93-102. https://doi.org/10.35143/jakb.v14i1.4365

Nurfitriani, F., & Hidayat, A. (2021). Pengaruh Intensitas Aset Tetap, Tingkat Hutang dan Kompensasi Dewan Komisaris dan Direksi terhadap Manajemen Pajak. IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita, 10(1), 1-18. https://doi.org/10.46367/iqtishaduna.v10i1.264

OECD. (2025). Revenue Statistics in Asia and the Pasific 2025. OECD Publishing. https://www.oecd.org/tax/tax-policy/revenue-statistics-asia-and-pasific.html

Oktaviani, S., & Ajimat. (2023). Pengaruh Intensitas Aset Tetap, Kompensasi Manajemen dan Pajak Tangguhan terhadap Manajemen Pajak. InFestasi, 19(2), 113-124. https://doi.org/10.21107/infestasi.v19i2.21802

Panjaitan, R. A. (2025, September 8). Pajak: Dari rakyat, oleh rakyat, untuk siapa? Direktorat Jenderal Pajak. https://stats.pajak.go.id/id/artikel/pajak-dari-rakyat-oleh-rakyat-untuk-siapa

Prastyatini, S. L. Y., & Oro, B. P. (2023). Pengaruh Tingkat Hutang, Komite Audit, dan Intensitas Persediaan terhadap Manajemen Pajak. COSTING: Journal of Economic, Business and Accounting, 6(2), 2457-2469. https://doi.org/10.31539/costing.v6i2.5819

Rahmanto, B. T. (2022). Dampak Intensitas Aset Tetap serta Persediaan pada Manajemen Pajak. Jurnal Proaksi, 9(4), 404-414. https://doi.org/10.32534/jpk.v9i4.3286

Riswandari, E., & Bagaskara, K. (2020). Agresivitas Pajak yang dipengaruhi oleh Kompensasi Eksekutif, Koneksi Poloitik, Pertumbuhan Penjualan, Leverage dan Profitabilitas. Jurnal Akuntansi, 10(3), 261-274. https://doi.org/10.33369/j.akuntansi.10.3.261-274

Sari, L. P., & Puspa, D. F. (2023). Pengaruh Kepemilikan Institusional, Dewan Komisaris, Intensitas Persediaan, dan Leverage terhadap Manajemen Pajak. Jurnal Kajian Akuntansi dan Auditing, 19(2), 150-163. https://doi.org/10.37301/jkaa.v19i2.121

Satria, F., & Nathan. (2023). The Effect Of Fixed Assets, Leverage, Company Profit And Capital Intensity Ratio On Tax Management In Manufacturing Companies Listed On The Indonesia Stock Exchange. INTERNATIONAL JOURNAL OF SOCIOLOGY, POLICY AND LAW. 4(1), 32-40. https://doi.org/10.8888/ijospl.v4i1.118

Satriyo, F. N. S., Khasanah, U., & Ningrum, E. P. (2024). Pengaruh Profitabilitas, Leverage, dan Intensitas Aset Tetap terhadap Manajemen Pajak pada Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia Periode 2019-2023. SENTRI: Junral Riset Ilmiah, 3(6), 3112-3126. https://doi.org/10.55681/sentri.v3i6.3022

Sugiyono. (2023). METODE PENELITIAN KUANTITATIF, KUALITATIF. www.cvalfabeta.com

Suryarini, T., & Erwanti, E. A. (2022). Tax Management Dipengaruhi asilitas Pajak, Leverage, Transfer Pricing, Fixed Assets Intensity, dan Political Power. Owner: Riset dan Jurnal Akuntansi, 6(3), 2266–2277. https://doi.org/10.33395/owner.v6i3.914

Susilo, J., & Sari, S. R. K. (2022). Analisis Faktor Yang Mempengaruhi Manajemen Pajak Dengan Indikator Effective Tax Rate (ETR). JAMER : Jurnal Akuntansi Merdeka, 3(1), 21–27. https://doi.org/10.33319/jamer.v3i1.76

Yumiarsi., & Yanti, H. B. (2023). Pengaruh Intensitas Modal, Financial Distress, Intensitas Aset Tetap, dan Corporate Social Responsibility Terhadap Manajemen Pajak. Ekonomi Digital, 2(2), 83-96. https://doi.org/10.55837/ed.v2i2.104

Wijaya, B. A., & Murtianingsih. (2021). Determinan Manajemen Pajak dengan Indikator Tarif Pajak Efektif pada Perusahaan Manufaktur. RISTANSI: Riset Akuntansi, 2(1), 41-58. https://doi.org/10.32815/ristansi.v2i1.413