The Role of Corporate Transparency in Moderating the Influence of Fixed Asset Intensity, Leverage, and Profitability on Tax Avoidance in Mining Companies Listed on the Indonesia Stock Exchange from 2020-2024
DOI:
https://doi.org/10.24256/kharaj.v8i2.9797Keywords:
Tax Avoidance, Fixed Asset Intensity and Transfer Pricing, Leverage, Profitabilitas (ROA)Abstract
Tax avoidance is an important issue for companies in managing their finances, especially for companies in the mining sub-sector that have flexibility in tax planning. The purpose of this study is to analyze the effect of fixed asset intensity, leverage, and profitability on tax avoidance using the moderating variable of transparency in mining sub-sector companies listed on the Indonesia Stock Exchange from 2020 to 2024. The approach used by the researcher in this study is quantitative panel data regression analysis. The model selected for this study is the Random Effect Model (REM), which has undergone several tests, namely the Chow Test, Hausman Test, and Lagrange Multiplier (LM) Test. In this study, the researcher measures tax avoidance using the Effective Tax Rate (ETR), which reflects the actual tax burden borne by the company. The results show that fixed asset intensity does not affect tax avoidance. Meanwhile, leverage can positively affect tax avoidance, and profitability negatively affects tax avoidance. Tax avoidance can only be moderated by corporate transparency in the relationship between leverage and tax avoidance in a weakening direction, but it cannot moderate the variables of fixed asset intensity and profitability on tax avoidance. This study emphasizes the importance of internal company characteristics and the role of transparency as a governance mechanism in suppressing tax avoidance practices. It is recommended that future researchers add different variables and expand the sample size to obtain more comprehensive results with a higher level of generalization.
References
Alamsjah. (2023). Pengaruh Intensitas Aset Tetap Terhadap Tax Avoidance Dimoderasi Ukuran Perusahaan. Jurnal Ekonomi & Ekonomi Syariah, 6(1), 941–949. https://stiealwashliyahsibolga.ac.id/jurnal/index.php/jesya/article/view/1056/569
Arifah Fibri Andriani, & Sinabutar, G. P. R. (2020). Pengaruh Tingkat Pajak Efektif Perusahaan Terhadap Pemberhentian Direktur Utama. Scientax, 2(1), 76–99. https://doi.org/10.52869/st.v2i1.48
Dayani, L., & Suryandari, D. (2022). TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI INDONESIA. IJAB Indonesian Journal of Accounting and Business, 4(1), 1–15. https://doi.org/10.33019/ijab.v4i1.41
DJP. (2023). Statistik Penerimaan Pajak tahun 2023 dalam Angka. https://www.pajak.go.id/index.php/id/artikel/statistik-penerimaan-pajak-tahun-2023-dalam-angka
D. Yupriana, Sri Luayyi, N. Ratih. (2017). Pengaruh Asimetri Informsi, Luas Pengungkapan Sukarela Dan Beta Pasar Terhadap Cost of Equity Capital Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia. Journal of Chemical Information and Modeling
E. Dwi, K. Fauziyah, B. Hilda et al. (2022). Pengaruh Struktur Aktiva Dan
Profitabilitas Terhadap Kebijakan Hutang (Studi Pada Perusahaan Food And Beverage Yang Terdaftar Di Bei Periode 2013-2015).
F. Anantaprima, S. Surifah. (2025). The Effect of Inventory Intensity, Institutional
Ownership, and Capital Intensity on Tax Avoidance (Study on Non-Cyclical Consumer Sector Multinational Companies Listed on the IDX for the 2019-2023 Period). Al Kharaj: Journal of Islamic Economic and Business
Gibrillia, A., & Sudirgo, T. (2023). Pengaruh Profitabilitas, Leverage, Dan Firm Size Terhadap Tax Avoidance. Jurnal Paradigma Akuntansi, 5(4), 2054–2062. https://doi.org/10.24912/jpa.v5i4.26662
GoodStats. (2025). Data target realisasi penerimaan pajak 5 tahun terakhir. https://goodstats.id/article/data-target-dan-realisasi-penerimaan-pajak-5-tahun-terakhir-gbXUX
Hakim, D. H., & Haq, A. (2025). Pengaruh Intensitas Aset Tetap, Thin Capitalization, dan Konservatisme Akuntansi Terhadap Tax Avoidance. El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam, 6(10), 128–143. https://doi.org/10.47467/elmal.v6i10.9158
Jamaludin, A. (2020). Pengaruh Profitabilitas (ROA), Leverage (LTDER) Dan Intensitas Aktiva Tetap Terhadap Penghindaran Pajak (Tax Avoidance) Pada Perusahaan Subsektor Makanan Dan Minuman Yang Terdaftar Di BEI Periode 2015-2017. Eqien: Jurnal Ekonomi Dan Bisnis, 7(1), 85–92. https://doi.org/10.34308/eqien.v7i1.120
Kasmir, Dr. (2019). Analisis Laporan Keuangan (Edisi Revi). Raja Grafindo Persada.
Liando, D. N. (2023). Analisis Pengaruh Profitabilitas, Leverage, Intensitas Aset Tetap Terhadap Penghindaran Pajak Pada Perusahaan Subsektor Makanan Dan Minuman Tahun 2018-2021. Jurnal EMBA, 11.
Mariadi, M. D. (2021). Pengaruh Leverage, Profitabilitas, Dan Intensitas Aset Tetap Terhadap Tax Advoidance. 13.
Moeljono, M. (2020). Faktor-Faktor yang Mempengaruhi Penghindaran Pajak. Jurnal Penelitan Ekonomi Dan Bisnis, 5(1), 103–121. https://doi.org/10.33633/jpeb.v5i1.2645
Novarianto, A., & Dwimulyani, S. (2019). Pengaruh Penghindaran Pajak Dan Leverage. Jimea, 6(3), 3000–3010.
Nugraha, M. I., & Mulyani, S. D. (2019). Peran Leverage Sebagai Pemediasi Pengaruh Karakter Eksekutif, Kompensasi Eksekutif, Capital Intensity, Dan Sales Growth Terhadap Tax Avoidance. Jurnal Akuntansi Trisakti, 6(2), 301–324. https://doi.org/10.25105/jat.v6i2.5575
OECD. (2024). Survei Ekonomi OECD Indonesia Ikhtisar. In Oecd (Number November).
Omposunggu, H. (2021). Manajemen Keuangan (S. Wage, Ed.). CV. Batam Publisher.
Pradana, F. A., & Wulandari, S. (2023). Fenomena Praktik Penghindaran Pajak Saat Pandemi Covid-19 Pada Perusahaan Property Dan Real Estate. Jurnal Akuntansi Dan Keuangan, 11(1), 21. https://doi.org/10.29103/jak.v11i1.9500
Robot, C. Y. C., Sondakh, J. J., & Mintalangi, S. S. E. (2022). Pengaruh Capital Intensity, Ukuran Perusahaan, dan Sales Growth Terhadap Tax Avoidance (Studi Pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Tahun 2017-2020). Going Concern: Jurnal Riset Akuntansi, 17(1), 23–33. https://ejournal.unsrat.ac.id/index.php/gc/article/view/40269
Rosa, H. F., Hartono, A., & Ulfah, I. F. (2022). Pengaruh Return on Asset (Roa), Leverage, Dan Intensitas Modal Terhadap Penghindaran Pajak (Tax Avoidance). Jurnal Ekonomi Syariah Darussalam, 3(1), 18–33. https://doi.org/10.30739/jesdar.v3i1.1146
Ross, S. A., Westerfield, R. W., & Jordan, B. D. (2018). Fundamentals of Corporate Finance. In Fundamentals of Corporate Finance. https://doi.org/10.12737/textbook_5b742ef92eda62.57813862
Suripto, S. (2020). Transparansi Perusahaan Memoderasi Pengaruh Tax Avoidance Dan Leverage Terhadap Nilai Perusahaan Manufaktur Di Bursa Efek Indonesia. Jurnal Revenue : Jurnal Ilmiah Akuntansi, 1(1), 101–111. https://doi.org/10.46306/rev.v1i1.10
Yulianty, A., Ermania Khrisnatika, M., & Firmansyah, A. (2021). Penghindaran Pajak Pada Perusahaan Pertambangan Di Indonesia: Profitabilitas, Tata Kelola Perusahaan, Intensitas Persediaan, Leverage. JURNAL PAJAK INDONESIA (Indonesian Tax Review), 5(1), 1–19. https://doi.org/10.31092/jpi.v5i1.1201
Downloads
Published
How to Cite
Issue
Section
Citation Check
License
Copyright (c) 2026 Dea Ananda Arfianti, Beby Hilda Agustin, Nur Rahmanti Ratih
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License. In line with the license, authors are allowed to share and adapt the material. In addition, the material must be given appropriate credit, provided with a link to the license, and indicated if changes were made. If authors remix, transform or build upon the material, authors must distribute their contributions under the same license as the original.
