PENGARUH CAPITAL INTENSITY, KINERJA KEUANGAN, CURRENT RATIO TERHADAP PENGHINDARAN PAJAK

Abstract

Abstract

This study analyzes the effect of capital intensity, financial performance, and current ratio on tax avoidance using data from Property & Real Estate companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Through purposive sampling, 19 out of 92 companies met the criteria and were selected as the research sample. The variables consist of Capital Intensity (X1), Financial Performance (X2), Current Ratio (X3), and Tax Avoidance (Y). Data obtained from annual financial reports were analyzed using EViews 13. The results indicate that the Fixed Effect Model (FEM) is the most appropriate model. The findings show that Capital Intensity, Financial Performance, and Current Ratio each influence Tax Avoidance, and collectively, the three variables have a simultaneous effect on Tax Avoidance.

Keywords : Capital Intensity, Financial Performance, Current Ratio, Tax Avoidance

Abstrak

Penelitian ini bertujuan untuk menganalisis pengaruh capital intensity, kinerja keuangan, dan current ratio terhadap penghindaran pajak pada perusahaan sektor Property & Real Estate yang terdaftar di BEI selama 2020–2024. Metode purposive sampling digunakan untuk memilih 19 dari 92 perusahaan sebagai sampel. Data yang digunakan merupakan laporan keuangan tahunan dan dianalisis menggunakan EViews 13. Variabel penelitian meliputi Capital Intensity (X1), Kinerja Keuangan (X2), Current Ratio (X3), dan Penghindaran Pajak (Y). Hasil penelitian menunjukkan bahwa model terbaik adalah Fixed Effect Model (FEM). Secara parsial maupun simultan, ketiga variabel independen terbukti berpengaruh terhadap penghindaran pajak.

Kata kunci : Capital Intensity, Kinerja Keuangan, Current Ratio, Penghindaran Pajak