The Effect of Capital Intensity, Audit Committee, and Firm Size on Tax Management in Property and Real Estate Sector Companies
DOI:
https://doi.org/10.59261/jbt.v7i3.740Keywords:
Audit Committee, Capital Intensity, Firm Size, Effective Tax Rate (ETR), Tax ManagementAbstract
Background: State tax receipts finance the greater part of Indonesia’s national development agenda, although firms tend to regard tax as an expense that should be minimised wherever possible. Given that the property and real estate industry combines substantial investment in fixed assets with intricate transaction structures, its tax management practices warrant closer scholarly attention.
Objective: This research investigates how capital intensity, the audit committee, and firm size influence tax management practices among property and real estate firms listed on the Indonesia Stock Exchange (IDX) over the 2021–2024 period.
Methods: A quantitative approach was employed, relying on secondary data obtained from audited annual reports. A purposive sampling procedure yielded a final sample of 20 firms, producing 80 firm-year observations. The dataset was analysed with IBM SPSS Statistics 29 through multiple linear regression.
Results: Tax management is represented by the Effective Tax Rate (ETR), where a higher figure denotes a heavier realised tax burden and, correspondingly, a less aggressive approach to tax management. Capital intensity exerts a positive influence on ETR, suggesting that firms with substantial fixed-asset holdings do not translate depreciation into a lighter tax burden. The audit committee likewise exerts a positive influence, indicating that more robust internal oversight pushes firms toward a more compliant tax stance. Firm size, however, shows no significant influence.
Conclusion: Tax management outcomes appear to be driven more by asset structure and governance quality than by firm scale. These results contribute to the body of Indonesian taxation literature.
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