Implementasi Green Accounting, Capital Intensity Serta Profitabilitas Terhadap Tax Agrresiveness, Dengan Corporate Governance Sebagai Variabel Moderasi
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Abstract
Penelitian ini menguji pengaruh green accounting, capital intensity, dan profitabilitas terhadap tax aggressiveness dengan corporate governance sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dan data panel perusahaan sektor energi serta basic materials yang terdaftar di Bursa Efek Indonesia periode 2022-2025. Purposive sampling menghasilkan 201 observasi firm-year. Tax aggressiveness diukur dengan 1-CETR, green accounting dengan skor PROPER, capital intensity dengan rasio aset tetap terhadap total aset, profitabilitas dengan ROA, dan corporate governance dengan proporsi komisaris independen. Analisis dilakukan menggunakan regresi data panel. Uji Chow dan Hausman menetapkan fixed effect model sebagai model pengujian. Hasil menunjukkan bahwa green accounting dan capital intensity tidak berpengaruh signifikan terhadap tax aggressiveness, sedangkan profitabilitas berpengaruh positif dan signifikan. Corporate governance tidak memoderasi pengaruh ketiga variabel independen terhadap tax aggressiveness. Temuan ini menunjukkan bahwa agresivitas pajak lebih kuat dijelaskan oleh profitabilitas daripada praktik lingkungan, struktur aset, atau mekanisme tata kelola formal.
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