The influence of capital intensity, earnings management and audit committee on tax avoidance
DOI:
https://doi.org/10.54957/educoretax.v5i7.1766Keywords:
Audit Committee, Capital Intensity, Earnings Management, Tax AvoidanceAbstract
This study aims to determine the effect of capital intensity, earnings management, and audit committees on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange. Using company financial and annual report data from 2019 to 2023, this study applies purposive sampling techniques and STATA 12 applications to process the existing data. The results of this study indicate that capital intensity has a negative effect on tax avoidance, and companies with higher levels of capital intensity are less likely to engage in aggressive tax avoidance. Conversely, earnings management has a positive impact on tax avoidance, because companies that engage in earnings management are more likely to engage in tax avoidance. And the audit committee has a positive effect on tax avoidance, where although the audit committee should play a role in reducing tax avoidance, research shows that an ineffective audit committee can actually exacerbate tax avoidance. This research is expected to contribute to the formulation of tax policies and corporate supervision to minimize tax avoidance.
References
Abbott, L. J., & Parker, S. (2000). Auditor Selection and Audit Committee Characteristics. AUDITING: A Journal of Practice & Theory, 19(2), 47–66. https://doi.org/10.2308/aud.2000.19.2.47
Abdeljawad, I., Al-Selkhi, J., & Abu-Ras, W. (2023). Audit Committee and Tax Avoidance: An Empirical Study on Palestinian Corporations (pp. 265–275). https://doi.org/10.1007/978-3-031-26956-1_26
Akmal, O. (2024). The Effect of Profitability, Leverage and Capital Intensity on Tax Avoidance (Study of Non Cyclicals Consumer Sector Companies Listed on the IDX in 2019-2023). Cattleya Darmaya Fortuna, 4(3), 230–240.
Alghifari, M., Masripah, & Putra, M. A. (2021). Identifikasi Kompensasi Manajemen, Capital Intensity, Leverage terhadap Tax Avoidance. Konferensi Riset Nasional Ekonomi, Manajemen, Dan Akuntansi, 2(1).
Arizoni, S. S., Ratnawati, V., & Andreas. (2020). THE EFFECT OF ACCRUAL EARNINGSMANAGEMENT, REAL EARNINGS MANAGEMENT AND INVENTORY INTENSITY TOWARDS TAX AGGRESSIVITY: THE MODERATING ROLE OF FOREIGN OPERATION. Bilancia: Jurnal Ilmiah Akuntansi, 4(1), 35–47.
BARLI, H. (2018). PENGARUH LEVERAGE DAN FIRM SIZE TERHADAP PENGHINDARAN PAJAK. JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG, 6(2), 223. https://doi.org/10.32493/jiaup.v6i2.1956
Dewi, K. S., & Yasa, G. W. (2020). The Effects of Executive and Company Characteristics on Tax Aggressiveness. Jurnal Ilmiah Akuntansi Dan Bisnis, 15(2), 280. https://doi.org/10.24843/JIAB.2020.v15.i02.p10
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. https://doi.org/10.29303/akurasi.v4i2.122
Fitri, A., & Margie, L. A. (2024). FIRM SIZE MEMODERASI MANAJEMEN LABA DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE. Jurnal Revenue : Jurnal Ilmiah Akuntansi, 5(1), 340–354. https://doi.org/10.46306/rev.v5i1.439
Hendayana, Y., Arief Ramdhany, M., Pranowo, A. S., Abdul Halim Rachmat, R., & Herdiana, E. (2024). Exploring impact of profitability, leverage and capital intensity on avoidance of tax, moderated by size of firm in LQ45 companies. Cogent Business & Management, 11(1). https://doi.org/10.1080/23311975.2024.2371062
Hidayah, N., & Puspita, D. A. (2024). Pengaruh Transfer Pricing, Capital Intensity, Komite Audit, dan Profitabilitas terhadap Tax Avoidance. Nominal Barometer Riset Akuntansi Dan Manajemen, 13(1), 28–39. https://doi.org/10.21831/nominal.v13i1.63328
Hong, N. T. P., Quyen, N. T. N., & Thuy, D. T. T. (2022). Effects of Earnings Management to Corporate Tax Avoidance. Webology, 19(1), 867–889. https://doi.org/10.14704/WEB/V19I1/WEB19060
Hutapea, I. V. R., & Herawaty, V. (2020). PENGARUH MANAJEMEN LABA, LEVERAGE DAN PROFITABLITAS TERHADAP TAX AVOIDANCE DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA 2016 – 2018). Prosiding Seminar Nasional Pakar. https://doi.org/10.25105/pakar.v0i0.6840
Komara, V., Kurniawan, & Yonata, H. (2022). Pengaruh Transfer Pricing, Corporate Governance, Corporate Social Responsibility (CSR), dan Capital Intensity Terhadap Penghindaran Pajak dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Jurnal Kewarganegaraan, 6(2).
Kusumawardani, M., Soediro, A., & Adhitama, F. (2024). Peran Komite Audit terhadap Fraudulent Financial Reporting. Reviu Akuntansi Dan Bisnis Indonesia, 8(2), 156–170. https://doi.org/10.18196/rabin.v8i2.20367
Marfiana, A., & Putra, Y. P. M. (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. https://doi.org/10.35906/jm001.v7i1.718
Margie, L. A., & Habibah, H. (2022). ANALISIS NET PROFIT MARGIN DAN FREE CASH FLOW TERHADAP EARNING MANAGEMENT SEKTOR INDUSTRI BARANG KONSUMSI. SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business, 5(1), 48–56. https://doi.org/10.37481/sjr.v5i1.424
Muzakki, R. M., & Darsono. (2015). PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK. DIPONEGORO JOURNAL OF ACCOUNTING, 4(3), 1–8. https://ejournal3.undip.ac.id/index.php/accounting/article/view/17004
Novi Susilowati, & Andi Kartika. (2023). Pengaruh Komisaris Independen, Komite Audit, Kualitas Audit Dan Karakteristik Perusahaan Terhadap Tax Avoidance. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 14(03), 703–712. https://doi.org/10.23887/jimat.v14i03.66021
Payamta, P., Sulistio, E. J. S., & Ardianingsih, A. (2024). The analysis of the characteristics of external auditor and audit committees: Tax avoidance. Risk Governance and Control: Financial Markets and Institutions, 14(2), 8–14. https://doi.org/10.22495/rgcv14i2p1
Ramadani, S., & Tanno, A. (2022). Pengaruh Profitabilitas, Leverage dan Capital Intensity terhadap terhadap Penghindaran Pajak dengan Ukuran Perusahaan sebagai variabel moderasi. Syntax Literate Jurnal Ilmiah Indonesia, 7.
Sinaga, C. H., & Suardikha, I. M. S. (2019). Pengaruh Leverage dan Capital Intensity pada Tax Avoidance dengan Proporsi Komisaris Independen sebagai Variabel Pemoderasi. E-Jurnal Akuntansi, 1. https://doi.org/10.24843/EJA.2019.v27.i01.p01
Sinaga, R., & Malau, H. (2021). Pengaruh Capital Intensity dan Inventory Intensity Terhadap Penghindaran Pajak. Jurnal Ilmiah Mahasiswa Manajemen, Bisnis Dan Akuntansi (JIMMBA), 3(2), 311–322. https://doi.org/10.32639/jimmba.v3i2.811
Siswanti, S. T., Suryono, A., Marsuking, M., & Laily, M. (2024). Pengaruh Komite Audit, Transfer Pricing, Profitabilitas, dan Sales Growth Terhadap Penghindaran Pajak (Tax Avoidance). BanKu: Jurnal Perbankan Dan Keuangan, 5(1), 1–14. https://doi.org/10.37058/banku.v5i1.10104
Sulfati, A., Syahid P, R., & Suci Sulfahmi, A. A. (2024). The Effect of Liquidity and Capital Intensity on Tax Aggressive through Intellectual Capital. International Journal of Innovative Science and Research Technology (IJISRT), 845–853. https://doi.org/10.38124/ijisrt/IJISRT24MAY013
Sutisna, D., Nirwansyah, Moch., Ningrum, S. A., & Anwar, S. (2024). Studi Literatur Terkait Peranan Teori Agensi pada Konteks Berbagai Issue di Bidang Akuntansi. Karimah Tauhid, 3(4), 4802–4821. https://doi.org/10.30997/karimahtauhid.v3i4.12973
Wieta Chairunesia. (2023). THE EFFECT OF CAPITAL INTENSITY, INSTITUTIONAL OWNERSHIP, AND SALES GROWTH ON TAX AVOIDANCE. EPRA International Journal of Multidisciplinary Research (IJMR), 218–222. https://doi.org/10.36713/epra14081
WIjayanti, L. E., Kristianto, P., Damar, P., & Wawan, S. (2022). Faktor-faktor yang Mempengaruhi Kepatuhan Terhadap Pengendalian Intern. Jurnal Riset Akuntansi Dan Auditing, 9(3), 15–28. https://doi.org/10.55963/jraa.v9i3.485
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Nila Senny
This work is licensed under a Creative Commons Attribution 4.0 International License.
