PENGARUH CAPITAL INTENSITY, INVENTORY INTENSITY, DAN DEFERRED TAX TERHADAP AGRESIVITAS PAJAK

Abstract

ABSTRAK

Penelitian ini bertujuan untuk menganalisis pengaruh Capital Intensity, Inventory Intensity, dan Deferred Tax terhadap Agresivitas Pajak Perusahaan. Agresivitas pajak merupakan upaya perusahaan dalam meminimalkan beban pajak melalui perencanaan pajak, baik yang masih berada dalam ketentuan peraturan perpajakan maupun yang bersifat agresif. Capital intensity mencerminkan proporsi investasi perusahaan pada aset tetap, yang dapat dimanfaatkan sebagai pengurang pajak melalui beban penyusutan. Inventory intensity menunjukkan besarnya investasi perusahaan pada persediaan, yang berpotensi memengaruhi biaya dan laba kena pajak. Sementara itu, deferred tax timbul akibat perbedaan temporer antara laba akuntansi dan laba fiskal, yang dapat menjadi indikator adanya praktik perencanaan pajak. Hasil penelitian menunjukkan bahwa secara parsial maupun simultan, capital intensity, inventory intensity, dan deferred tax memiliki pengaruh terhadap agresivitas pajak. Temuan ini mengindikasikan bahwa struktur aset dan perbedaan temporer pajak dapat memengaruhi perilaku perusahaan dalam melakukan perencanaan pajak. Penelitian ini diharapkan dapat memberikan kontribusi bagi pengembangan literatur perpajakan serta menjadi bahan pertimbangan bagi manajemen perusahaan dan pembuat kebijakan dalam mengawasi praktik agresivitas pajak.

Kata Kunci: Capital Intensity, Inventory Intensity, Deferred Tax.

ABSTRACT

This study aims to analyze the influence of Capital Intensity, Inventory Intensity, and Deferred Tax on Corporate Tax Aggressiveness. Tax aggressiveness is a company's effort to minimize its tax burden through tax planning, both within tax regulations and aggressively. Capital intensity reflects the proportion of a company's investment in fixed assets, which can be utilized as a tax deduction through depreciation expense. Inventory intensity indicates the size of a company's investment in inventory, which has the potential to affect taxable costs and profits. Meanwhile, deferred tax arises from temporary differences between accounting and taxable profits, which can be an indicator of tax planning practices. The results show that, both partially and simultaneously, capital intensity, inventory intensity, and deferred tax influence tax aggressiveness. These findings indicate that asset structure and temporary tax differences can influence corporate tax planning behavior. This research is expected to contribute to the development of tax literature and provide considerations for company management and policymakers in monitoring tax aggressiveness.

Keywords: Capital Intensity, Inventory Intensity, Deferred Tax.