Determinasi Agresivitas Pajak: Peran Karakteristik Perusahaan dan Tata Kelola Perusahaan pada Perusahaan Sektor Energi Terdaftar di Bursa Efek Indonesia Tahun 2021-2024

Authors

  • Wikan Isthika Universitas Dian Nuswantoro
  • Fitri Amalia Universitas Dian Nuswantoro
  • Zaky Machmuddah Universitas Dian Nuswantoro
  • Melati Oktafiyani Universitas Dian Nuswantoro, Semarang

DOI:

https://doi.org/10.54259/akua.v5i3.8802

Keywords:

Sales Growth, Capital Intensity, Audit Committee, Independent Commissioners, Tax Aggressiveness

Abstract

This study aims to examine the effect of sales growth, capital intensity, audit committee, and independent commissioners on tax aggressiveness in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This research employed a quantitative approach using secondary data obtained from companies' financial statements and annual reports. The sample was selected using a purposive sampling technique, resulting in 29 companies with 116 firm-year observations. Data were analyzed using multiple linear regression after the model satisfied all classical assumption tests. The results indicate that sales growth and capital intensity have a negative and significant effect on tax aggressiveness, while the audit committee and independent commissioners do not have a significant effect. Simultaneously, all independent variables significantly influence tax aggressiveness. The findings suggest that firm characteristics play a more dominant role than corporate governance mechanisms in explaining tax aggressiveness. This study is expected to contribute to the taxation literature and provide a reference for companies in improving tax compliance and the effectiveness of corporate governance.

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Published

2026-07-15

How to Cite

Wikan Isthika, Fitri Amalia, Zaky Machmuddah, & Melati Oktafiyani. (2026). Determinasi Agresivitas Pajak: Peran Karakteristik Perusahaan dan Tata Kelola Perusahaan pada Perusahaan Sektor Energi Terdaftar di Bursa Efek Indonesia Tahun 2021-2024. AKUA: Jurnal Akuntansi Dan Keuangan, 5(3), 936–947. https://doi.org/10.54259/akua.v5i3.8802

Issue

Vol. 5 No. 3 (2026): Juli 2026

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Articles

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Copyright (c) 2026 Wikan Isthika, Fitri Amalia, Zaky Machmuddah, Melati Oktafiyani

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