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Factors Affecting Tax Incentives of Energy Companies Listed on the Indonesia Stock Exchange

Author

Listed:
  • Tjia Siauw Jan

    (Faculty of Law, Universitas Padjajaran, Bandung, Indonesia.)

  • Zainal Muttaqin

    (Faculty of Law, Universitas Padjajaran, Bandung, Indonesia.)

  • Lastuti Abubakar

    (Faculty of Law, Universitas Padjajaran, Bandung, Indonesia.)

Abstract

This study aims to determine and explain the effect of company size, profitability, leverage, capital intensity, and inventory intensity on tax revenue for the tax amnesty program at energy companies listed on the Indonesia Stock Exchange. This research is a research that uses an associative approach. The sample in this study were 13 energy companies listed on the IDX in the 2013-2017 period which were determined by the Saturation Sampling method. This study uses descriptive statistics, multiple linear regression test for panel data models, hypothesis testing (t-test and F-test) and coefficient of determination as research analysis techniques. The results obtained show that partially the Capital Intensity, Leverage and Company Size affect tax revenue from the Tax Amnesty program, while Inventory Intensity and Profitability do not affect tax revenue from the Tax Amnesty program. Furthermore, Company Size, Inventory Intensity, Capital Intensity, Profitability and Leverage simultaneously affect tax revenue from the Tax Amnesty program. This means that tax revenue for the Tax Amnesty program at energy companies is influenced by company size, inventory intensity, capital intensity, profitability and leverage.

Suggested Citation

  • Tjia Siauw Jan & Zainal Muttaqin & Lastuti Abubakar, 2021. "Factors Affecting Tax Incentives of Energy Companies Listed on the Indonesia Stock Exchange," International Journal of Energy Economics and Policy, Econjournals, vol. 11(6), pages 328-334.
    • Handle: RePEc:eco:journ2:2021-06-38
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    References listed on IDEAS

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    More about this item

    Keywords

    Company Size; Inventory Intensity; Capital Intensity; Profitability; Leverage; Tax Amnesty;
    All these keywords.

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue

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