The Effect of Capital Intensity, Leverage, and Institutional Ownership on Tax Avoidance With Profitability as a Moderation Variable
Abstract
This study aims to determine the effect of capital intensity, leverage, and institutional ownership on tax avoidance with profitability as a moderating variable. The population in this study are energy sector companies listed on Bursa Efek Indonesia for the 2017-2021 period. The sampling method used was purposive sampling, so the samples taken were 188 data that matched the criteria. The data analysis method used is the multiple regression analysis absolute difference method. The result of this study indicates that capital intensity and institutional ownership positively affect tax avoidance, while leverage does not. Profitability can strengthen the effect of capital intensity and leverage on tax avoidance, but profitability cannot moderate the effect of institutional ownership on tax avoidance. This research implies that it can be especially useful for the government so that the government can take preventive measures so that the company does not do tax avoidance.
References
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Ardianti, P. N. H. (2019). Profitabilitas, Leverage, dan Komite Audit Pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 26(3), 2020–2040. https://doi.org/10.24843/eja.2019.v26.i03.p13
Arianandini, P. W., & Ramantha, I. W. (2018). Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional Pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 22(3), 2088–2116. https://doi.org/10.24843/eja.2018.v22.i03.p17
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Fathurrahman, I., Andriyanto, W. A., & Sari, R. H. D. P. (2021). Pengaruh Kepemilikan Institusional, Komite Audit, dan Thin Capitalization terhadap Tax Avoidance. Jurnal Akunida, 7(2), 205–2016.
Fitria, G. (2018). Pengaruh Kepemilikan Institusional, Komisaris Independen, Karakter Eksekutif dan Size terhadap Tax Avoidance (Study Empiris Pada Emiten Sektor Perdagangan yang Terdaftar di BEI Tahun 2014-2017). Jurnal Profita, 11(3), 438–451. https://doi.org/10.22441/profita.2018.v11.03.006
Harahap, R. (2021). Analysis of the Effect of Institutional Ownership Profitability, Sales Growth and Leverage on Tax Avoidance in Construction Subsector Companies. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 4(3), 5010–5018. https://doi.org/10.33258/birci.v4i3.2288
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Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 305–360.
Kumalasari, D., & Wahyudin, A. (2020). Pengaruh Leverage dan Intensitas Modal terhadap Effective Tax Rate (ETR) dengan Profitabilitas sebagai Variabel Moderating. JAKA (Jurnal Akuntansi, Keuangan, Dan Auditing), 1(2), 53–66.
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Aminah, Chairina, & Sari, Y. Y. (2017). The Influence of Company Size, Fixed Asset Intensity, Leverage, Profitability, and Political Connection To Tax Avoidance. AFEBI Accounting Review (AAR), 2(2), 30–43. https://doi.org/https://doi.org/10.47312/aar.v2i02.88
Anindyka, D., Pratomo, D., & Kurnia. (2018). Pengaruh Leverage (DAR), Capital Intensity dan Inventory Intensity terhadap Tax Avoidance. E-Proceeding of Management, 5(1), 713–719.
Apsari, A. A. A. N. C., & Supadmi, N. L. (2018). Pengaruh Kompensasi Eksekutif, Koneksi Politik, dan Capital Intensity pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 25(2), 1481–1505. https://doi.org/10.24843/eja.2018.v25.i02.p25
Ardianti, P. N. H. (2019). Profitabilitas, Leverage, dan Komite Audit Pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 26(3), 2020–2040. https://doi.org/10.24843/eja.2019.v26.i03.p13
Arianandini, P. W., & Ramantha, I. W. (2018). Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional Pada Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 22(3), 2088–2116. https://doi.org/10.24843/eja.2018.v22.i03.p17
Ariawan, I. M. A. R., & Setiawan, P. E. (2017). Pengaruh Dewan Komisaris Independen, Kepemilikan Institusional, Profitabilitas dan Leverage terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 18(3), 1831–1859.
Aryatama, M. I., & Raharja, S. (2021). The Effect of Capital Intensity, Corporate Social Responsibility, and Profitability on Tax Avoidance (In Manufacturing Companies Industry of Food & Beverage Sub Sectors Listed on Indonesia Stock Exchange 2015-2020). DIPONEGORO JOURNAL OF ACCOUNTING, 10(4), 1–15. http://ejournal-s1.undip.ac.id/index.php/accounting
Chen, S., Cheng, Q., Shevlin, T., Chen, X., thank Helen Adams, W., Bowen, B., DeFranco, G., Dyreng, S., Elayan, F., Hillegeist, S., Hodge, F., Jennings, R., Kachelmeier, S., Kinney, B., Li, O., Matsumoto, D., Niskanen, M., Mills, L., Pincus, M., … and, workshop. (2010). Are Family Firms more Tax Aggressive than Non-family Firms? Dalam International Symposium on Empirical Accounting Research (Vol. 91, Issue 1).
Damayanti, V. N., & Wulandari, S. (2021). The Effect Of Leverage, Institutional Ownership, and Business Strategy On Tax Avoidance (Case Of Listed Manufacturing Companies In The Consumption Goods Industry Period 2014-2019). ACCOUNTABILITY, 10(1), 16–26. https://doi.org/10.32400/ja.33956.10.1.2021.16-26
Darsani, P. A., & Sukartha, I. M. (2021). The Effect of Institutional Ownership, Profitability, Leverage and Capital Intensity Ratio on Tax Avoidance. Dalam American Journal of Humanities and Social Sciences Research (Issue 5). www.ajhssr.com
Dharma, N. B. S., & Noviari, N. (2017). Pengaruh Corporate Social Responsibility dan Capital Intensity terhadap Tax Avoidance. E-Jurnal Akuntansi Universitas Udayana, 18(1), 529–556.
Dwiyanti, I. A. I., & Jati, I. K. (2019). Pengaruh Profitabilitas, Capital Intensity, dan Inventory Intensity pada Penghindaran Pajak. E-Jurnal Akuntansi, 27(3), 2293–2321. https://doi.org/10.24843/eja.2019.v27.i03.p24
Eddy, E. P. S., & Angela, A. (2020). The Impact Analysis of Return on Asset, Leverage and Firm Size to Tax Avoidance. Jurnal Akuntansi, 12(2), 256–264. https://doi.org/https://doi.org/10.28932/jam.v12i2.2908
Fadilah, St. N., Rachmawati, L., & Dimyati, M. (2021). Pengaruh Komite Audit, Dewan Komisaris Independen, dan Intensitas Modal terhadap Penghindaran Pajak di Perusahaan Keuangan. JIAI(Jurnal Ilmiah Akuntansi Indonesia), 6(2), 263–290.
Faradisty, A., Hariyani, E., & Wiguna, M. (2019). The effect of corporate social responsibility, profitability, independent commissioners, sales growth and capital intensity on tax avoidance. Journal of Contemporary Accounting, 1(3), 153–160. https://doi.org/10.20885/jca.vol1.iss3.art3
Fathurrahman, I., Andriyanto, W. A., & Sari, R. H. D. P. (2021). Pengaruh Kepemilikan Institusional, Komite Audit, dan Thin Capitalization terhadap Tax Avoidance. Jurnal Akunida, 7(2), 205–2016.
Fitria, G. (2018). Pengaruh Kepemilikan Institusional, Komisaris Independen, Karakter Eksekutif dan Size terhadap Tax Avoidance (Study Empiris Pada Emiten Sektor Perdagangan yang Terdaftar di BEI Tahun 2014-2017). Jurnal Profita, 11(3), 438–451. https://doi.org/10.22441/profita.2018.v11.03.006
Harahap, R. (2021). Analysis of the Effect of Institutional Ownership Profitability, Sales Growth and Leverage on Tax Avoidance in Construction Subsector Companies. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 4(3), 5010–5018. https://doi.org/10.33258/birci.v4i3.2288
Hidayati, F., Kusbandiyah, A., Pramono, H., & Pandansari, T. (2021). Pengaruh Leverage, Likuiditas, Ukuran Perusahaan, dan Capital Intensity terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019). RATIO: Reviu Akuntansi Kontemporer Indonesia, 2(1), 25–35.
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–1), 9–26. https://doi.org/https://doi.org/10.34208/jba.v21i1a-1.705
Hutagaol, J. (2007). Perpajakan: Isu-Isu Kontemporer. Yogyakarta: Graha Ilmu.
idxchannel.com. (2020). Termasuk Indonesia, Google dan Microsoft Mangkir Bayar Pajak Rp41 Triliun. https://www.idxchannel.com/market-news/termasuk-indonesia-google-dan-microsoft-mangkir-bayar-pajak-rp41-triliun
Jensen, M. C., & Meckling, W. H. (1976). Theory of The Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 305–360.
Kumalasari, D., & Wahyudin, A. (2020). Pengaruh Leverage dan Intensitas Modal terhadap Effective Tax Rate (ETR) dengan Profitabilitas sebagai Variabel Moderating. JAKA (Jurnal Akuntansi, Keuangan, Dan Auditing), 1(2), 53–66.
Lionita, A., & Kusbandiyah, A. (2017). Pengaruh Corporate Social Responsibility, Profitabilitas, Leverage dan Komisaris Independen terhadap Praktik Penghindaran Pajak pada Perusahaan yang Terdaftar di BEI. Kompartemen: Jurnal Ilmiah Akuntansi, 15(1), 1–5.
Marfiana, A., Praka, Y., Putra, M., Keuangan, P., Stan, N., & Id, A. M. A. (2021). The Effect of Employee Benefit Liabilities, Sales Growth, Capital Intensity, and Earning Management on Tax Avoidance. Jurnal Manajemen STIE Muhammadiyah Palopo, 7(1), 16–30.
Merdeka.com. (2019). Adaro Tersandung Kasus Dugaan Penggelapan Pajak USD 14 Juta Tiap Tahun Sejak 2009. https://www.merdeka.com/uang/adaro-tersandung-kasus-dugaan-penggelapan-pajak-usd-14-juta-tiap-tahun-sejak-2009.html
Murni, Y., Sudarmaji, E., & Sugihyanti, E. (2016). The Role of Institutional Ownerships, Board of Independent Commissioner and Leverage: Corporate Tax Avoidance in Indonesia. Journal of Business and Management, 18(11), 79–85. https://doi.org/10.9790/487X-1811017985
Noor, I. N., & Sari, D. (2021). Pengaruh Intensitas Modal, Thin Capitalization dan Kepemilikan Keluarga terhadap Tax Avoidance (Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2013-2017). Jurnal Bisnis, Ekonomi, Dan Sains, 01(1), 31–38.
Noviyani, E., & Muid, D. (2019). Pengaruh Return On Assets, Leverage, Ukuran Perusahaan, Intensitas Aset Tetap dan Kepemilikan Institusional terhadap Penghindaran Pajak. Diponegoro Journal of Accounting, 8(3), 1–11.
Oktaviyani, R., & Munandar, A. (2017). Effect of Solvency, Sales Growth, and Institutional Ownership on Tax Avoidance with Profitability as Moderating Variables in Indonesian Property and Real Estate Companies. Binus Business Review, 8(3), 183–188. https://doi.org/10.21512/bbr.v8i3.3622
Purwanti, R., & Jaya, H. (2020). Faktor-Faktor yang Mempengaruhi Tax Avoidance pada Perusahaan Property dan Real Estate. Measurement, 14(2), 9–15.
Putri, A. A., Wijaya, R. A., & Dewi, R. C. (2020). Tax Avoidance Melalui Ukuran Perusahaan sebagai Variabel Moderasi : Kepemilikan Institusional, Intensitas Modal dan Umur Perusahaan. Journal of Business and Economics (JBE), 5(1), 1–11. https://doi.org/10.35134/jbeupiyptk.v
Rosa, H. F., Hartono, A., & Ulfah, I. F. (2022). Pengaruh Return On Asset (ROA), Leverage dan Intensitas Modal terhadap Penghindaran Pajak (Tax Avoidance). Jurnal Ekonomi Syariah Darussalam, 3(1), 18–32.
Sanchez, G. R., & Mulyani, S. D. (2020). Pengaruh Leverage dan Kepemilikan Insitusional terhadap Tax Avoidance dengan Profitabilitas sebagai Variabel Moderasi. Dalam KOCENIN Serial Konferensi (Vol. 10, Issue 1).
Sanjaya, S. (2021). Pengaruh Laverage, Profitabilitas Dan Kepemilikan Institusional Terhadap Penghindaran Pajak. Dalam SiNTESa CERED Seminar Nasional Teknologi Edukasi dan Humaniora (Vol. 2021). https://doi.org/https://doi.org/10.53695/sintesa.v1i1.429
Suciarti, C., Suryani, E., & Kurnia, K. (2020). The Effect of Leverage, Capital Intensity and Deferred Tax Expense on Tax Avoidance. Journal of Accounting Auditing and Business, 3(2), 76. https://doi.org/10.24198/jaab.v3i2.28624
Sujannah, E. (2021). Leverage, Kepemilikan Institusional, dan Transfer Pricing, Penghindaran Pajak: Profitabilitas sebagai Variabel Moderasi. Jurnal Literasi Akuntansi, 1(1), 66–74.
Suliyanto. (2018). Metode Penelitian Bisnis untuk Skripsi, Tesis, & Disertasi. Yogyakarta: Andi Offset.
Sumantri, F. A., Kusnawan, A., Anggraeni, R. D., & Ic, D. A. A. (2022). The Effect Of Capital Intensity, Sales Growth, Leverage On Tax Avoidance And Profitability As Moderators (Vol. 20, Issue 1).
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Published
2022-12-25
How to Cite
PUTRI, Syavika Nurcahyani et al.
The Effect of Capital Intensity, Leverage, and Institutional Ownership on Tax Avoidance With Profitability as a Moderation Variable.
SAR (Soedirman Accounting Review) : Journal of Accounting and Business, [S.l.], v. 7, n. 2, p. 86-97, dec. 2022.
ISSN 2598-0718.
Available at: <https://jos.unsoed.ac.id/index.php/sar/article/view/7339>. Date accessed: 08 sep. 2025.
doi: https://doi.org/10.32424/1.sar.2022.7.2.7339.
Section
Articles
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