Pengaruh Leverage, Likuiditas, dan Capital Intensity terhadap Manajemen Pajak Emiten Idx Sektor Energi Periode 2022–2025

Wulan Citra Aprillia; Sumarno Manrejo; Murti Wijayanti; Gilbert Rely; Matdio Siahaan

doi:10.55606/jumia.v4i3.4431

Authors

Wulan Citra Aprillia Universitas Bhayangkara Jakarta Raya
Sumarno Manrejo Universitas Bhayangkara Jakarta Raya
Murti Wijayanti Universitas Bhayangkara Jakarta Raya
Gilbert Rely Universitas Bhayangkara Jakarta Raya
Matdio Siahaan Universitas Bhayangkara Jakarta Raya

DOI:

https://doi.org/10.55606/jumia.v4i3.4431

Keywords:

Capital Intensity, Leverage, Liquidity, Multiple Linear Regression, Tax Management

Abstract

This study aims to examine and analyze the effect of leverage, liquidity, and capital intensity on tax management. Effective tax management is an important strategy for companies to optimize tax obligations while maintaining compliance with applicable tax regulations. This research employs a quantitative approach using secondary data obtained from the annual financial statements of companies selected through a purposive sampling technique. A total of 144 observations that met the predetermined criteria were included in the final sample. Data were analyzed using descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, hypothesis testing, and the coefficient of determination (R²). The empirical findings indicate that leverage has a positive and significant effect on tax management (p < 0.05), suggesting that companies with higher debt levels tend to implement more effective tax management practices. Liquidity also has a positive and significant effect on tax management (p < 0.05), indicating that firms with stronger liquidity are better able to manage their tax obligations. Likewise, capital intensity has a positive and significant effect on tax management (p < 0.05), reflecting the role of investment in fixed assets in influencing tax planning strategies. Simultaneously, leverage, liquidity, and capital intensity have a significant effect on tax management. These findings provide empirical evidence that financial characteristics play an important role in shaping corporate tax management decisions and may serve as useful references for corporate managers, investors, and policymakers.

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