Pengaruh Intensitas Aset Tetap dan Return on Assets terhadap Tax Avoidance pada Bank umum syariah yang terdaftar di otoritas jasa keuangan periode 2020–2024

Agustian, Muhamad Helmi (2026) Pengaruh Intensitas Aset Tetap dan Return on Assets terhadap Tax Avoidance pada Bank umum syariah yang terdaftar di otoritas jasa keuangan periode 2020–2024. Sarjana thesis, UIN Sunan Gunung Djati Bandung.

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Abstract

Penelitian ini dilatarbelakangi oleh fenomena peningkatan target penerimaan pajak nasional periode 2020-2024 yang mendorong Bank Umum Syariah (BUS) mengelola kewajiban perpajakannya secara efisien di tengah tuntutan etika bisnis syariah. Penelitian ini bertujuan untuk menganalisis pengaruh Intensitas Aset Tetap dan Return on Assets (ROA) terhadap tax avoidance yang diproksikan dengan Effective Tax Rate (ETR) pada Bank Umum Syariah di Indonesia. Berlandaskan Teori Keagenan (Agency Theory) dan Teori Perisai Pajak (Tax Shield Theory) di bawah payung akuntansi manajemen, penelitian ini menggunakan pendekatan kuantitatif asosiatif kausal. Data sekunder diperoleh dari laporan keuangan BUS yang terdaftar di OJK periode 2020–2024 dengan teknik purposive sampling, serta dianalisis menggunakan regresi data panel via EViews. Hasil pengujian secara parsial (uji-t) menunjukkan bahwa Intensitas Aset Tetap tidak berpengaruh signifikan terhadap ETR, sedangkan ROA terbukti berpengaruh signifikan terhadap ETR. Secara simultan (uji-F), Intensitas Aset Tetap dan ROA secara bersama-sama tidak berpengaruh signifikan terhadap ETR (p=0,095313>0,05). Nilai R-squared sebesar 0,359887 mengindikasikan bahwa kombinasi variabel independen mampu menjelaskan 35,99% variasi tax avoidance, sedangkan sisanya sebesar 64,01% dipengaruhi oleh faktor lain di luar model penelitian. This study is motivated by the phenomenon of increasing national tax revenue targets from 2020 to 2024, which demands Islamic Commercial Banks (BUS) to manage their tax obligations efficiently amidst Islamic business ethics demands. This study aims to analyze the effect of Fixed Asset Intensity and Return on Assets (ROA) on tax avoidance, proxied by the Effective Tax Rate (ETR), in Islamic Commercial Banks in Indonesia. Grounded in Agency Theory and Tax Shield Theory under management accounting, this study employs a quantitative causal-associative approach. Secondary data were collected from annual financial statements of BUS registered with the OJK for the 2020–2024 period using purposive sampling, and analyzed using panel data regression via EViews. The partial test results (t-test) indicate that Fixed Asset Intensity has no significant effect on ETR, whereas ROA is proven to have a significant effect on ETR. Simultaneously (F-test), Fixed Asset Intensity and ROA together do not significantly affect ETR (p=0.095313>0.05). The R-squared value of 0.359887 indicates that the independent variables explain 35.99% of tax avoidance variation, while the remaining 64.01% is influenced by other factors outside the model.

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