PENGARUH TINGKAT PENGEMBALIAN ASET, LABA PER SAHAM, DAN UMUR PERUSAHAAN TERHADAP TAX AGGRESSIVENESS

Abstract

Abstrak

Penelitian ini bertujuan untuk menganalisis pengaruh Return on Assets (ROA), Earnings Per Share (EPS), dan umur perusahaan terhadap agresivitas pajak pada perusahaan sektor properti yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2023. Agresivitas pajak merupakan isu krusial dalam praktik keuangan perusahaan karena berpotensi mengurangi penerimaan negara dan menciptakan ketidakadilan sistem perpajakan. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian kausal-komparatif. Data dikumpulkan melalui metode dokumentasi terhadap laporan keuangan perusahaan dan dianalisis dengan teknik regresi data panel. Model terbaik ditentukan menggunakan uji Chow, Hausman, dan Lagrange Multiplier, dengan hasil bahwa model Random Effect Model (REM) paling sesuai. Hasil penelitian menunjukkan bahwa ROA berpengaruh negatif dan signifikan terhadap agresivitas pajak, yang berarti semakin tinggi profitabilitas perusahaan, semakin rendah kecenderungan perusahaan melakukan penghindaran pajak. Sementara itu, EPS dan umur perusahaan tidak berpengaruh signifikan terhadap agresivitas pajak. Penelitian ini memberikan kontribusi pada pengembangan literatur mengenai perilaku pajak di negara berkembang serta memberikan implikasi praktis bagi manajer perusahaan, investor, dan otoritas pajak dalam merancang kebijakan perpajakan yang lebih efektif dan berorientasi pada kepatuhan fiskal.

Kata kunci: agresivitas pajak, earnings per share, kepatuhan pajak, return on assets, umur perusahaan

Abstract

This study investigates the impact of Return on Assets (ROA), Earnings Per Share (EPS), and firm age on tax aggressiveness among property companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Tax aggressiveness has become a critical issue in corporate financial and tax management due to its potential to undermine public revenue and tax fairness. The research adopts a quantitative approach with a causal-comparative design. Data were collected through documentation techniques using secondary data from company financial statements. A panel data regression analysis was applied to examine the relationship between the independent variables (ROA, EPS, and firm age) and the dependent variable (tax aggressiveness), measured by the Effective Tax Rate (ETR). The Random Effect Model (REM) was identified as the best-fitting model through Chow, Hausman, and Lagrange Multiplier tests. The findings indicate that ROA has a significant negative effect on tax aggressiveness, implying that more profitable companies tend to comply with tax regulations. In contrast, EPS and firm age do not significantly influence tax aggressiveness. These results contribute to the literature on tax behavior in developing countries by highlighting the dominant role of profitability in shaping corporate tax strategies. Practically, this research provides insights for managers, investors, and tax authorities in assessing corporate tax planning behavior and designing more effective tax compliance policies in Indonesia's property sector.

Keywords: earnings per share, firm age, return on assets, tax aggressiveness, tax compliance