Faktor-Faktor yang Memengaruhi Efisiensi Pajak pada Perusahaan Subsektor Food and Beverage yang Terdaftar di BEI

Abstract

Tax efficiency is a crucial aspect of corporate sustainability; however, its practices pose risks of political costs and fiscal oversight. This study aims to analyze the effect of sales growth, capital intensity, profitability, leverage, and firm size on tax efficiency (book tax gap) in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. This study uses a quantitative approach with purposive sampling and obtains 130 observations analyzed using multiple linear regression through SPSS. The results show that profitability has a positive and significant effect on tax efficiency, while sales growth, capital intensity, leverage, and firm size have no effect. Simultaneously, all variables have a significant effect on tax efficiency with an R² value of 22.7%. This study integrates political cost theory and agency theory to explain tax efficiency in the post-pandemic consumer industry and provides implications for the Directorate General of Taxes (DGT) in risk-based supervision and for management in maintaining tax compliance.