Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JURNAL ECONOMINA
Anita Febriyanti
Universitas Bunda Mulia, Jakarta Utara, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
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.
Co-Authors Kezia Josephine