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All Journal Jurnal Ragam Pengabdian
Kezia Josephine
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Environmental Science Social Sciences Other

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Pengaruh Kinerja Keuangan, Ukuran Perusahaan, dan Leverage terhadap Perencanaan Pajak Austin, Irene; Kezia Josephine
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/ty4jpa13

Abstract

This study aims to analyze the effect of financial performance, firm size, and leverage on tax planning proxied by the Effective Tax Rate (ETR) in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This research is motivated by the importance of tax planning strategies in improving company efficiency without violating applicable tax regulations. The independent variables used in this study are financial performance proxied by ROA, firm size measured using Ln Total Assets, and leverage measured using the DER. Meanwhile, the dependent variable is tax planning proxied by the ETR. This study uses a quantitative method with secondary data obtained from annual reports and financial statements of mining sector companies listed on the IDX. The sampling technique used purposive sampling, resulting in 120 final observation data. Data analysis was conducted using SPSS 27 through descriptive statistical tests, classical assumption tests, multiple linear regression analysis, coefficient of determination tests, simultaneous tests (F-test), and partial tests (t-test). This study concludes that leverage is the most influential factor affecting tax planning in mining sector companies, while financial performance and firm size are not able to significantly influence corporate tax planning policies.
Pengaruh Intensitas Aset Tetap, Intensitas Persediaan dan Kompensasi Manajemen terhadap Manajemen Pajak Cindy, Cicilia; Kezia Josephine
Jurnal Ragam Pengabdian Vol. 3 No. 2 (2026): Mei-Agustus, Sustainable Development Goals (SDGs): Multidisciplinary Perspectiv
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/zvqctd53

Abstract

Tax management refers to a company’s efforts to manage its tax obligations by controlling, planning, and organizing all taxation-related activities in order to ensure that they are carried out effectively, efficiently, and in accordance with applicable tax regulations. This study aims to examine the factors influencing tax management, particularly fixed asset intensity, inventory intensity, and management compensation in primary consumer goods sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Tax management is measured using the effective tax rate, calculated as income tax expense divided by profit before tax. This study employs secondary data in the form of financial statements and/or annual reports obtained from the official website of the Indonesia Stock Exchange. The sampling technique used in this study is purposive sampling, resulting in 54 companies selected based on predetermined criteria and . The data were processed using EViews version 14, and the analytical method applied in this research was panel data regression analysis. This study proposed three hypotheses; however, only one hypothesis was accepted. The findings indicate that inventory intensity has a significant effect on tax management. In contrast, fixed asset intensity and management compensation do not have a significant effect on tax management. After the outliers became 34 companies.
Co-Authors Austin, Irene Cindy, Cicilia