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All Journal Jurnal Paradigma Akuntansi
Marcella Angelly
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Economics, Econometrics & Finance Social Sciences

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DETERMINAN MANAJEMEN PAJAK PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS DI BEI Marcella Angelly; Tony Sudirgo
Jurnal Paradigma Akuntansi Vol. 8 No. 3 (2026): Juli 2026
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v8i3.38916

Abstract

This research aims to analyze the influence of profitability, leverage, and fixed asset intensity on tax management in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. Using purposive sampling, the study obtained 28 companies with 112 observations. The data were analyzed using SPSS 26 through multiple linear regression, classical assumption tests, and hypothesis testing. The findings show that profitability and leverage have a positive and significant effect on tax management, whereas fixed asset intensity has no significant effect. These results indicate that profitability and leverage play an important role in tax management practices, while fixed asset intensity does not significantly influence tax management.
Co-Authors Tony Sudirgo