Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal JURNAL ECONOMINA
Febra Vrestila Ardani
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 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 Kezia Josephine