The Effect of Profitability, Leverage, Corporate Social Resposibility, and Institutional Ownership on Tax Aggressiveness
Abstrak
Tax aggressiveness is a strategic issue of concern due to its potential to reduce state revenue through various corporate efforts to minimize tax burdens, whether through legal or illegal means. This study analyzes the effects of profitability, leverage, corporate social responsibility (CSR), and institutional ownership on tax aggressiveness in basic and chemical industry companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. Data from 132 companies were analyzed using panel data regression. Results show significant effects for profitability, CSR, and leverage, but not for institutional ownership.
Keywords: Tax Aggressiveness; Profitability; Leverage; Institutional Ownership
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Referensi
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Arta, R. J. (2022). PENGARUH CSR, LIKUIDITAS, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK.
Asghar, B., Wasim, A., Qazi, U., & Rasool, A. (2020). Financial and Non-Financial Practices Driving Sustainable Firm Performance: Evidence from Banking Sector of Developing Countries. Sustainability, 12(15), 6164. https://doi.org/10.3390/su12156164
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De Meyst, K. J., Cardinaels, E., & Van Den Abbeele, A. (2024). CSR disclosures in buyer-seller markets: The impact of assurance of CSR disclosures and incentives for CSR investments. Accounting, Organizations and Society, 113, 101498. https://doi.org/10.1016/j.aos.2023.101498
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Dharmayanti, N. (2019). PENGARUH LIKUIDITAS, LEVERAGE DAN PROFITABILITAS, TERHADAP AGRESIVITAS PAJAK.
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Ho, L. (2024). Liquidity and dynamic leverage: The moderating impacts of leverage deviation and target instability. Journal of Economics and Development, 26(3), 206–223. https://doi.org/10.1108/jed-12-2023-0244
Huang, Z., Li, Z., & Yao, J. (2023). Unified and robust Lagrange multiplier type tests for cross-sectional independence in large panel data models (Version 1). arXiv. https://doi.org/10.48550/ARXIV.2302.14387
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Islam, H., Rahman, J., Tanchangya, T., & Islam, M. A. (2023). Impact of firms’ size, leverage, and net profit margin on firms’ profitability in the manufacturing sector of Bangladesh: An empirical analysis using GMM estimation. Journal of Ekonomi, 5(1), 1–9. https://doi.org/10.58251/ekonomi.1275742
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Koussis, N., Menoncin, F., & Panteghini, P. M. (2025). The relationship between leverage and profitability: The role of tax depreciation allowances.
Maters, E., & Luttik, J. (2023). From CSR to Impact; How to Integrate CSR in a University Strategy. Journal of Sustainability Perspectives, 3(2), 140–147. https://doi.org/10.14710/jsp.2023.20491
Muljadi, C., Hastuti, M. E., & Hananto, H. (2022). TAX AMNESTY, CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK. JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK, 17(2), 303–320. https://doi.org/10.25105/jipak.v17i2.12864
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Mustofa, M. A., Amini, M., & Djaddang, S. (2021). Pengaruh Profitabilitas Terhadap Agresivitas Pajak Dengan Capital Intensity Sebagai Variabel Moderasi. Jurnal Ilmiah Akuntansi Kesatuan, 9(1), 173–178. https://doi.org/10.37641/jiakes.v9i1.498
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Noerhafizah, L., Supriyanto, J., & Fadillah, H. (2024). PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-202.
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Arta, R. J. (2022). PENGARUH CSR, LIKUIDITAS, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK.
Asghar, B., Wasim, A., Qazi, U., & Rasool, A. (2020). Financial and Non-Financial Practices Driving Sustainable Firm Performance: Evidence from Banking Sector of Developing Countries. Sustainability, 12(15), 6164. https://doi.org/10.3390/su12156164
Cheng, X., (Helen) Wang, H., & Wang, X. (2022a). Common institutional ownership and corporate social responsibility. Journal of Banking & Finance, 136, 106218. https://doi.org/10.1016/j.jbankfin.2021.106218
Cheng, X., (Helen) Wang, H., & Wang, X. (2022b). Common institutional ownership and corporate social responsibility. Journal of Banking & Finance, 136, 106218. https://doi.org/10.1016/j.jbankfin.2021.106218
Darussalam. (2022). Pengaruh Corporate Social Responbility terhadap Agresivitas Pajak Perusahaan Manufaktur.
De Meyst, K. J., Cardinaels, E., & Van Den Abbeele, A. (2024). CSR disclosures in buyer-seller markets: The impact of assurance of CSR disclosures and incentives for CSR investments. Accounting, Organizations and Society, 113, 101498. https://doi.org/10.1016/j.aos.2023.101498
Denmamode, L., & Panchoo, S. (2024). Digital transformation: A roadmap to leverage businesses for SMEs. Journal of Business and Enterprise Development (JOBED), 12(1). https://doi.org/10.47963/jobed.v12i.1507
Dharmayanti, N. (2019). PENGARUH LIKUIDITAS, LEVERAGE DAN PROFITABILITAS, TERHADAP AGRESIVITAS PAJAK.
Fitriani, D. N., Djaddang, S., & Suyanto, S. (2021). PENGARUH TRANSFER PRICING, KEPEMILIKAN ASING, KEPEMILIKAN INSTITUSIONAL TERHADAP AGRESIVITAS PAJAK DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI. Kinerja, 3(02), 282–297. https://doi.org/10.34005/kinerja.v3i02.1575
Green, J. L. (2023). Descriptive statistics. International Encyclopedia of Education(Fourth Edition), 723–733. https://doi.org/10.1016/b978-0-12-818630-5.10083-1
Hanh Thi My. (2024). Financial reporting quality and investment efficiency in manufacturing firms: The role of firm characteristics in an emerging market. Journal of Competitiveness. https://doi.org/10.7441/joc.2024.01.04
Herlinda, A. R., & Rahmawati, M. I. (2021). PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE DAN UKURAN PERUSAHAAN TERHADAP AGRESIVITAS PAJAK. 10.
Hidayat, A., & Muliasari, R. (2020a). PENGARUH LIKUIDITAS, LEVERAGE DAN KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK PERUSAHAAN. SULTANIST: Jurnal Manajemen dan Keuangan, 8(1), 28–36. https://doi.org/10.37403/sultanist.v8i1.183
Hidayat, A., & Muliasari, R. (2020b). PENGARUH LIKUIDITAS, LEVERAGE DAN KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK PERUSAHAAN. SULTANIST: Jurnal Manajemen dan Keuangan, 8(1), 28–36. https://doi.org/10.37403/sultanist.v8i1.183
Ho, L. (2024). Liquidity and dynamic leverage: The moderating impacts of leverage deviation and target instability. Journal of Economics and Development, 26(3), 206–223. https://doi.org/10.1108/jed-12-2023-0244
Huang, Z., Li, Z., & Yao, J. (2023). Unified and robust Lagrange multiplier type tests for cross-sectional independence in large panel data models (Version 1). arXiv. https://doi.org/10.48550/ARXIV.2302.14387
Indradi, D. (2018). PENGARUH LIKUIDITAS, CAPITAL INTENSITY TERHADAP AGRESIVITAS PAJAK ( Studi empiris perusahanManufaktur sub sektor industri dasar dan kimia yang terdaftar di BEI tahun 2012-2016.). JABI (Jurnal Akuntansi Berkelanjutan Indonesia), 1(1), 147–167. https://doi.org/10.32493/jabi.v1i1.y2018.p147-167
Insani, D. A. S., Wahyudin, A., Aini, L. N., & Anas, Z. (2022). Pengaruh corporate social responsibility dan good corporate governance terhadap agresivitas perpajakan. Journal of Accounting and Digital Finance, 2(3), 216–226. https://doi.org/10.53088/jadfi.v2i3.191
Islam, H., Rahman, J., Tanchangya, T., & Islam, M. A. (2023). Impact of firms’ size, leverage, and net profit margin on firms’ profitability in the manufacturing sector of Bangladesh: An empirical analysis using GMM estimation. Journal of Ekonomi, 5(1), 1–9. https://doi.org/10.58251/ekonomi.1275742
Khasanah, L., Nugroho, W. S., & Nurcahyono, N. (2022). The Effect of Liquidity, Leverage, Company Size and Fixed Asset Intensity on Tax Aggressiveness. MAKSIMUM, 12(2), 154. https://doi.org/10.26714/mki.12.2.2022.154-163
Korada, L. (2023). Leverage Azure Purview and Accelerate Co-Pilot Adoption. International Journal of Science and Research (IJSR), 12(4), 1852–1954. https://doi.org/10.21275/sr23416091442
Koussis, N., Menoncin, F., & Panteghini, P. M. (2025). The relationship between leverage and profitability: The role of tax depreciation allowances.
Maters, E., & Luttik, J. (2023). From CSR to Impact; How to Integrate CSR in a University Strategy. Journal of Sustainability Perspectives, 3(2), 140–147. https://doi.org/10.14710/jsp.2023.20491
Muljadi, C., Hastuti, M. E., & Hananto, H. (2022). TAX AMNESTY, CORPORATE SOCIAL RESPONSIBILITY, GOOD CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK. JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK, 17(2), 303–320. https://doi.org/10.25105/jipak.v17i2.12864
Münch, M. (Maurice), & Velte, P. (2024). Tax-Related Sustainability Reporting: Theoretical and Normative Implications from a European Perspective. European Taxation, 65(1). https://doi.org/10.59403/1z94zhh
Mustofa, M. A., Amini, M., & Djaddang, S. (2021). Pengaruh Profitabilitas Terhadap Agresivitas Pajak Dengan Capital Intensity Sebagai Variabel Moderasi. Jurnal Ilmiah Akuntansi Kesatuan, 9(1), 173–178. https://doi.org/10.37641/jiakes.v9i1.498
Nielsen, B., & Whitby, A. (2015). A Joint Chow Test for Structural Instability. Econometrics, 3(1), 156–186. https://doi.org/10.3390/econometrics3010156
Noerhafizah, L., Supriyanto, J., & Fadillah, H. (2024). PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE TERHADAP AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-202.
Omodero, C. O., Jones, E., & Ekundayo, G. (2025). Corporate financing and taxation in an emerging economy. International Journal of Accounting and Economics Studies, 12(2), 27–34. https://doi.org/10.14419/1ctxym56
Pratama, I., Rina Asmeri, & Andre Bustari. (2023). Pengaruh Kepemilikan Institusional, Dewan Komisaris Independen, Kepemilikan Manajerial dan Intensitas Persedian Terhadap Agresivitas Pajak (Studi Empiris pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia Periode Tahun 2016-2019). EKASAKTI PARESO JURNAL AKUNTANSI, 1(3), 269–283. https://doi.org/10.31933/epja.v1i3.916
Ramadani, D. C., & Hartiyah, S. (2020a). PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE,LIKUIDITAS, UKURAN PERUSAHAAN DAN KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014 sampai 2018). Journal of Economic, Business and Engineering (JEBE), 1(2), 238–247. https://doi.org/10.32500/jebe.v1i2.1219
Ramadani, D. C., & Hartiyah, S. (2020b). PENGARUH CORPORATE SOCIAL RESPONSIBILITY, LEVERAGE,LIKUIDITAS, UKURAN PERUSAHAAN DAN KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2014 sampai 2018). Journal of Economic, Business and Engineering (JEBE), 1(2), 238–247. https://doi.org/10.32500/jebe.v1i2.1219
Rengganis, M. Y. D., & Dwija Putri, I. G. A. M. A. (2018). Pengaruh Corporate Governance dan Pengungkapan Corporate Social Responsibility Terhadap Agresivitas Pajak. E-Jurnal Akuntansi, 871. https://doi.org/10.24843/eja.2018.v24.i02.p03
Sani. (2023). View of Robust Hausman pretest for panel data model in the presence of heteroscedasticity and influential observations.
Sari, C. D., & Rahayu, Y. (2020). PENGARUH LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN DAN KOMISARIS INDEPENDEN TERHADAP AGRESIVITAS PAJAK. 9.
Shaukat Malik, M., Irfan, M., & Munir, S. (2025). Corporate tax avoidance and firm performance: The moderating role of ownership concentration and board independence. Cogent Business & Management, 12(1). https://doi.org/10.1080/23311975.2024.2448277
Simorangkir, Y. N. L., Subroto, B., & Andayani, W. (2018a). Pengaruh Corporate Social Responsibility dan Komisaris Independen terhadap Agresivitas Pajak. JURNAL MANAJEMEN DAN KEWIRAUSAHAAN, 6(2). https://doi.org/10.26905/jmdk.v6i2.2277
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2025-07-10
##submission.howToCite##
ISDIANAWATI, Yosida; FISHER, Bobby.
The Effect of Profitability, Leverage, Corporate Social Resposibility, and Institutional Ownership on Tax Aggressiveness.
E-Jurnal Akuntansi, [S.l.], v. 35, n. 7, july 2025.
ISSN 2302-8556.
Tersedia pada: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/129449>. Tanggal Akses: 14 oct. 2025
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