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Kezia Josephine
Universitas Bunda Mulia, Jakarta Utara, Indonesia
Economics, Econometrics & Finance

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The Influence of Profitability, Leverage and Capital Intensity Ratio to Tax Management in Manufacturing Companies Bela Christy; Kezia Josephine; Wendy Salim Saputra
JURNAL ECONOMINA Vol. 5 No. 5 (2026): JURNAL ECONOMINA, Mei 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i5.2453

Abstract

Taxes are the main source of state revenue and play an important role in supporting development and maintaining economic stability. Taxes are compulsory in nature and do not provide direct compensation, but they are used for the benefit of the state and public welfare. In practice, tax management is often associated with agency theory, which describes a contractual relationship between one or more principals and agents who are given authority to make decisions in managing the company. This condition forms the basis of tax management practices, which include strategies such as tax planning, financial structure arrangements, and the selection of certain accounting policies to reduce tax burdens and increase the company’s net profit. This study aims to determine the effect of profitability, leverage, and capital intensity ratio on tax management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This research is a quantitative study using secondary data. The population in this study consists of manufacturing companies listed on the IDX during the 2021–2024 period. The sampling technique used was purposive sampling, resulting in 86 manufacturing companies as the final sample. After the data were collected, multiple linear regression analysis was conducted. The data were processed using IBM SPSS version 27 for Windows. The results of the analysis indicate that profitability, leverage, and capital intensity ratio have an effect on tax management. Based on these findings, it is expected that taxpayers will fulfill their tax obligations properly without manipulating data in order to make the company appear to have good profitability, leverage, or capital intensity ratios
The Effect of Profitability, Leverage, and Inventory Intensity on Tax Management in the Consumer Non-Cyclicals Sector Listed on the IDX for the 2021-2024 Period Anita Febriyanti; Kezia Josephine
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2487

Abstract

This study aims to analyze the effect of profitability, leverage, and inventory intensity on tax management in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. Tax management is proxied by the Effective Tax Rate (ETR), profitability is measured using Return on Assets (ROA), leverage is measured by the Debt to Equity Ratio (DER), and inventory intensity is measured by the ratio of total inventory to total assets. This study employs a quantitative approach using secondary data from annual financial statements from the official IDX website. Samples were selected using purposive sampling, resulting in 67 companies with a total of 268 observations. Data analysis was conducted using panel data regression with the Random Effect Model (REM) through EViews 14. The results indicate that profitability (ROA) has a negative and significant effect on tax management, meaning higher profitability leads to a lower ETR, indicating more active tax management. In contrast, leverage (DER) and inventory intensity do not have a significant effect on tax management.
The Influence of Profitability, Leverage, and Fixed Asset Intensity on Tax Planning Febra Vrestila Ardani; Kezia Josephine
JURNAL ECONOMINA Vol. 5 No. 6 (2026): JURNAL ECONOMINA, Juni 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i6.2488

Abstract

This study aims to analyze the effect of profitability, leverage, and fixed asset intensity on tax planning in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Tax planning is an effort undertaken by companies to legally minimize tax expenses in order to increase corporate profits. Factors such as profitability, leverage, and fixed asset intensity are presumed to influence corporate tax planning practices. The sampling method used in this study was purposive sampling, resulting in 83 companies with a total of 187 observation data. This research employed a quantitative research approach using secondary data obtained from companies’ financial statements. The data analysis technique applied was panel data regression analysis using EViews 13 software. The study was conducted to examine the effect of each independent variable on the dependent variable, namely tax planning. The results of this study indicate that profitability and leverage do not have a significant effect on tax planning. Meanwhile, fixed asset intensity has a positive effect on tax planning.
Co-Authors Anita Febriyanti Bela Christy Febra Vrestila Ardani Wendy Salim Saputra