e-ISSN 2518-1181
DOI 10.33146/2518-1181
Online Media ID R40-06293
← Back Published: 10.06.2025

The Effect of Leverage, Profitability and Capital Intensity on Tax Aggressiveness in the Technology Sector

Authors

Agnes Dewi Septiani Swadaya Gunung Jati University, West Java, Indonesia ORCID 0009-0001-4530-6877
Ginatun Ilmah Swadaya Gunung Jati University, West Java, Indonesia ORCID 0009-0001-2690-1523
Tika Septiani Swadaya Gunung Jati University, West Java, Indonesia ORCID 0009-0003-0688-1208

DOI:

https://doi.org/10.33146/2307-9878-2025-2(108)-95-104

Abstract

Since taxes are part of the income paid to the state, businesses often seek to reduce their tax liabilities using various methods. In this context, tax aggression means taking every legal avenue to minimize tax liability. This study aims to assess the impact of leverage, profitability, and capital intensity on tax aggressiveness of technology sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The methodology of this study is quantitative and involves conducting multiple linear regression analysis. The sample comprises 11 companies from the technology industry, chosen using purposive sampling. This study uses secondary data from companies' financial reports published on the IDX website. The data was analyzed using the SPSS 21 software. In this study, tax aggressiveness is represented by the effective tax rate (ETR), which considers all taxes paid relative to total income or profit. The debt-to-equity ratio (DER) was used to evaluate a company's financial leverage and the return on assets (ROA) – to evaluate a company's profitability. Capital intensity refers to the ratio obtained by comparing the fixed assets to the total assets of a business. The results demonstrate that leverage does not substantially affect tax aggressiveness. In contrast, profitability and capital intensity substantially negatively influence tax aggressiveness. This indicates that companies with increased capital investment in fixed assets typically incur higher depreciation charges, diminishing their taxable revenue and, subsequently, their tax liability. Conversely, increased profitability diminishes tax aggressiveness, as financially robust organizations are less likely to engage in aggressive tax planning tactics. After all, analysis showed that the factors selected for this study account for only 19% of the variation in tax aggressiveness. Therefore, future studies should assess the impact of other factors to better understand the phenomenon of tax aggressiveness.

Keywords

tax aggressiveness, leverage, capital intensity, profitability, technology sector
References
  1. Alvin, A., & Harsono, B. (2021). Analisis Pengaruh Profitabilitas, Likuiditas, Leverage, Tanggung Jawab Sosial Perusahaan terhadap Agresivitas Pajak. Global Financial Accounting Journal, 5(1), 93–106. https://doi.org/10.37253/gfa.v5i1.4722
  2. Anggara, J. Y. A., & Desitama, F. S. (2023). Pengaruh Pengungkapan CSR, CG, Profitabilitas, Leverage Dan Size Terhadap Agresivitas Pajak. Peran Kepuasan Nasabah Dalam Memediasi Pengaruh Customer Relationship Marketing Terhadap Loyalitas Nasabah, 11(1), 164–182. Retrieved from https://bnr.bg/post/101787017/bsp-za-balgaria-e-pod-nomer-1-v-buletinata-za-vota-gerb-s-nomer-2-pp-db-s-nomer-12
  3. Anggraeni, A. F., Priatna, D. K., Roswinna, W., Latifah, N. A., & Ahada, R. (2023). Pengaruh Leverage dan Profitabilitas Terhadap Agresivitas Pajak Bank Umum Konvensional yang Terdaftar di BEI. Jurnal Proaksi, 10(1), 30–41. https://doi.org/10.32534/jpk.v10i1.3858
  4. Ann, S., & Manurung, A. H. (2019). The Influence of Liquidity, Profitability, Intensity Inventory, Related Party Debt, And Company Size To Aggressive Tax Rate. Archives of Business Research, 7(3). https://doi.org/10.14738/abr.73.6319
  5. Apriliana, N. (2022). Pengaruh likuiditas, profitabilitas dan leverage terhadap agresivitas pajak. Jurnal Cendekia Keuangan, 1(1), 27–41. https://doi.org/10.32503/jck.v1i1.2239
  6. Ariani, M., & Hasymi, M. (2018). Pengaruh Profitabilitas, Likuiditas, Leverage, Size, Dan Capital Intensity Ratio Terhadap Effective Tax Rate (ETR) (Studi Kasus Pada Perusahaan Manufaktur Yang Listing Di Bursa Efek Indonesia 2012-2016. Profita: Komunikasi Ilmiah dan Perpajakan, 11(3), 452-463. https://dx.doi.org/10.22441/profita.2018.v11.03.007
  7. Brigham, E. F., and J. F. H. (2013). Dasar-Dasar Manajemen Keuangan. (11th ed.). Jakarta: Salemba Empat.
  8. Christina, M. W., & Wahyudi, I. (2022). Pengaruh intensitas modal, intensitas persediaan, pertumbuhan penjualan dan profitabilitas terhadap agresivitas pajak. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(11), 5076–5083. https://doi.org/10.32670/fairvalue.v4i11.1858
  9. Dinar, M., Yuesti, A., & Dewi, N. P. S. (2020). Pengaruh Profitabilitas, Likuiditas, dan Leverage, Terhadap Agresivitas Pajak pada Perusahaan Manufaktur Sektor Lainnya yang Terdaftar di BEI. JURNAL KHARISMA, 2(1), 66–76. https://doi.org/10.46576/bn.v3i2.1005
  10. Eka, R. N. R., & Rachmawati, M. O. (2021). Pengaruh Leverage, Intensitas Aset Tetap, Dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Kompak :Jurnal Ilmiah Komputerisasi Akuntansi, 14(2), 417–427. https://doi.org/10.51903/kompak.v14i2.573
  11. Fitri, R. A., & Munandar, A. (2018). The Effect of Corporate Social Responsibility, Profitability, and Leverage toward Tax Aggressiveness with Size of Company as Moderating Variable. Binus Business Review, 9(1), 63–69. https://doi.org/10.21512/bbr.v9i1.3672
  12. Ghazali, I. (2018). Aplikasi Analisis Multivariate dengan Program SPSS (2021).
  13. Herlinda, A. R., & Rahmawati, M. I. (2021). Pengaruh Profitabilitas, Likuiditas, Leverage Dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Ilmu Dan Riset Akuntansi, 10(1), 18.
  14. Hidayat, A. T., & Fitria, E. F. (2018). Pengaruh Capital Intensity, Inventory Intensity, Profitabilitas dan Leverage Terhadap Agresivitas Pajak. Eksis: Jurnal Riset Ekonomi Dan Bisnis, 13(2), 157–168. https://doi.org/10.26533/eksis.v13i2.289
  15. Hidayati, F., Kusbandiyah, A., Pramono, H., & Pandansari, T. (2021). Pengaruh Leverage, Likuiditas, Ukuran Perusahaan, Dan Capital Intensity Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019). Ratio : Reviu Akuntansi Kontemporer Indonesia, 2(1), 25–35. https://doi.org/10.30595/ratio.v2i1.10370
  16. Indradi, D. (2018). Pengaruh Likuiditas, Capital Intensity Terhadap Agresivitas Pajak. Jurnal Akuntansi Berkelanjutan Indonesia, 1(1), 147–167.
  17. 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
  18. Kartika, A., & Nurhayati, I. (2020). Likuiditas, leverage, profitabilitas dan ukuran perusahaan sebagai predictor agresivitas pajak (Studi Empiris Perusahaan Manufaktur Subsektor Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Periode 2015-2018). Al Tijarah, 6(3), 121–129.
  19. Kusuma, A. S., & Maryono, M. (2022). Faktor – faktor yang berpengaruh terhadap agresivitas pajak. Owner, 6(2), 1888–1898. https://doi.org/10.33395/owner.v6i2.743
  20. Maulana, I. (2020). Faktor-Faktor Yang Mepengaruhi Agresivitas Estate. 12(1), 190–196.
  21. Mulya, A. A., & Anggraeni, D. (2022). Ukuran perusahaan, Capital Intensity, Pendanaan aset dan profitabilitas sebagai determinan faktor agresivitas pajak. Owner, 6(4), 4263–4271. https://doi.org/10.33395/owner.v6i4.1152
  22. Novitasari, S. (2017). Pengaruh Manajemen Laba, Corporate Governance, dan Intensitas Modal terhadap Agresivitas Pajak Perusahaan (Studi Empiris pada Perusahaan Property dan Real Estate yang Terdaftar di BEI Periode Tahun 2010-2014). Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi, 4(1), 1901–1914. Retrieved from https://jom.unri.ac.id/index.php/JOMFEKON/article/view/13314/12878
  23. Nurdiana, E., Septiani, T., & Ayu, P. P. (2023). Determinasi Faktor yang Memengaruhi Keputusan Manajemen dalam Berinvestasi. 6(2), 156–160.
  24. Prasetyo, A., & Wulandari, S. (2021). Capital Intensity, Leverage, Return on Asset, dan Ukuran Perusahaan Terhadap Agresivitas Pajak. Jurnal Akuntansi, 13, 134–147. https://doi.org/10.28932/jam.v13i1.3519
  25. Pratomo, P. A. S. L. D., & Asalam, A. G. (2019). Pengaruh Koneksi Politik dan Capital Intensity Terhadap Agresivitas Pajak. Jurnal ASET (Akuntansi Riset), 11(1), 41–53. https://doi.org/10.17509/jaset.v11i1.15772
  26. Rahayu, U., & Kartika, A. (2021). Pengaruh Profitabilitas, Corporate Social Responsibility, Capital Intensity, Ukuran Perusahaan Terhadap Agresivitas Pajak. Jurnal Maneksi, 10(1), 25–33. https://doi.org/10.31959/jm.v10i1.635
  27. Rahmadani, Iskandar, M., & Erwin, A. (2020). Pengaruh Ukuran Perusahaan, Profitabilitas, Leverage, danManajemen Laba terhadap Penghindaran Pajak Dimoderasi oleh Political Connection. Jurnal Riset Akuntansi Dan Keuangan, 8(2), 375–392.
  28. Sebayang, R. I. B. (2019). Dokumen: Google Lakukan Penghindaran Pajak Rp 327 Triliun. CNBC Indonesia. Retrieved from https://www.cnbcindonesia.com/news/20190104214635-4-49236/dokumen-google-lakukan-penghindaran-pajak-rp-327-triliun
  29. Soelistiono, S., & Adi, P. H. (2022). Pengaruh Leverage, Capital Intensity, dan Corporate Social Responsibility terhadap agresivitas pajak. Jurnal Ekonomi Modernisasi, 18(1), 38–51. https://doi.org/10.21067/jem.v18i1.6260
  30. Sugiyono. (2022). Metode penelitian kuantitatif, kualitatif, dan R&D. Peneribit Alfabeta.
  31. Utomo, A. B., & Fitria, G. N. (2020). Ukuran Perusahaan Memoderasi Pengaruh Capital Intensity dan Profitabilitas Terhadap Agresivitas Pajak. Jurnal Bisnis Dan Manajemen, 10(2), 231–246. https://doi.org/10.15408/ess.v10i2.18800
  32. Wardani, A. S. (2020). Facebook Kena Gugat Gara-Gara Mangkir Bayar Pajak Rp 124 Triliun. Liputan6.Com. Retrieved from https://www.liputan6.com/tekno/read/4183937/facebook-kena-gugat-gara-gara-mangkir-bayar-pajak-rp-124-triliun