Pengaruh Capital Intensity dan Deferred Tax Ratio Terhadap Penghindaran Pajak PT Semen Baturaja Tbk Periode 2015-2024

Authors

  • Elvani Br Sinulingga Universitas Pamulang, Indonesia
  • Agus Supriatna Universitas Pamulang, Indonesia

DOI:

https://doi.org/10.57235/hemat.v3i2.9081

Keywords:

Capital Intensity, Current Effective Tax Rate, Deferred Tax Ratio, Penghindaran Pajak

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Capital Intensity dan Deferred Tax Ratio secara parsial maupun simultan terhadap penghindaran pajak yang diproksikan melalui Current Effective Tax Rate pada PT Semen Baturaja Tbk periode 2015-2024. Penelitian ini menggunakan metode kuantitatif dengan pendekatan asosiatif. Data yang digunakan merupakan data sekunder berupa laporan keuangan tahunan yang diperoleh dari situs web perusahaan, mencakup sepuluh tahun pengamatan yang dipilih melalui teknik purposive sampling. Data yang diolah menggunakan SPSS versi 25, meliputi analisis statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda, serta pengujian hipotesis melalui uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa Capital Intensity tidak berpengaruh signifikan terhadap Current Effective Tax Rate, dengan nilai signifikansi sebesar 0,551, sedangkan Deferred Tax Ratio berpengaruh signifikan dengan arah negatif, ditunjukkan oleh nilai signifikansi 0,005 dan koefisien regresi sebesar -9,468. Secara simultan Capital Intensity dan Deferred Tax Ratio berpengaruh signifikan terhadap Current Effective Tax Rate, dengan nilai signifikansi 0,012 dan Adjusted R Square sebesar 0,634, yang menunjukkan bahwa kedua variabel tersebut menjelaskan 63,4 persen variasi Current Effective Tax Rate.

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Published

2026-08-25

How to Cite

Elvani Br Sinulingga, & Agus Supriatna. (2026). Pengaruh Capital Intensity dan Deferred Tax Ratio Terhadap Penghindaran Pajak PT Semen Baturaja Tbk Periode 2015-2024. Journal of Humanities Education Management Accounting and Transportation, 3(2), 200–208. https://doi.org/10.57235/hemat.v3i2.9081

Issue

Vol. 3 No. 2 (2026): Agustus 2026

Section

Articles

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