Pengaruh Capital Intensity, Sales Growth, Deferred Tax Expense, Dan Kompensasi Rugi Fiskal Terhadap Agresivitas Pajak (studi Empiris Sub Sektor Batubara Yang Terdaftar Di Bursa Efek Indonesia (bei) Periode 2015-2019)

Naufal Khairunnisa Putri Fatkhurrozi, Kurnia Kurnia

Abstract

Abstrak
Pajak merupakan sumber utama pendapatan negara yang digunakan untuk keperluan negara seperti
pembangunan. Bagi perusahaan pajak merupakan beban yang dapat mengurangi keuntungan perusahaan. Salah satu
cara perusahaan mengurangi beban pajak, yaitu dengan melakukan agresivitas pajak, baik secara legal atau tax
avoidance maupun ilegal atau tax evasion.
Tujuan penelitian ini adalah untuk menganalisis pengaruh capital intensity, sales growth, deferred tax
expense, dan kompensasi rugi fiskal terhadap agresivitas pajak pada perusahaan sub sektor batubara yang terdaftar di
Bursa Efek Indonesia (BEI) periode 2015-2019.
Populasi yang digunakan dalam penelitian ini, yaitu 22 perusahaan sub sektor batubara yang terdaftar di
Bursa Efek Indonesia (BEI) periode 2015-2019. Total sampel yang diperoleh sebanyak 95 sampel dari hasil
pengurangan dengan menggunakan teknik purposive sampling. Model analisis data yang digunakan yaitu analisis
statistik deskriptif.
Hasil penelitian ini menunjukan bahwa capital intensity, sales growth, deferred tax expense dan kompensasi
rugi fiskal secara simultan berpengaruh signifikan terhadap agresivitas pajak. Hasil penelitian secara parsial
menunjukan bahwa capital intensity, sales growth, deferred tax expense dan kompensasi rugi fiskal berpengaruh
negatif terhadap agresivitas pajak
Kata kunci: Agresivitas Pajak, Capital Intensity, Deferred Tax Expense, Kompensasi Rugi Fiskal, Sales Growth.
Abstract
Taxes are a source of state revenue used for state needs such as development. For tax companies is a
burden that can reduce corporate profits. One of the ways companies reduce the tax burden is by doing tax
aggressiveness, both legally and illegally.
The purpose of this study was to analyze the effect of capital intensity, sales growth, deferred tax expense,
and fiscal loss compensation on tax aggressiveness in coal sub-sector companies listed on the Indonesia Stock
Exchange in 2015-2019.
. The population used in this study were 22 coal sub-sector companies listed on the Indonesia Stock Exchange
(BEI) for the 2015-2019 period. Total samples obtained were 95 samples from the reduction using purposive sampling
technique. The data analysis model used is descriptive statistical.
The results of this study indicate that simultaneously capital intensity, sales growth, deferred tax expense
and tax loss compensation have a significant effect on tax aggressiveness. The results of the research partially show
that capital intensity, sales growth, deferred tax expense and tax loss compensation have a negative effect on tax
aggressiveness.
Keywords: Tax Aggressiveness, Capital Intensity, Deferred Tax Expense, Fiscal Loss Compensation, Sales Growth.

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