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All Journal Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen
Nurjannah Nurjannah
Universitas Pamulang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Intensitas Aset Tetap, Capital Gain dan Kompensasi Manajemen terhadap Manajemen Pajak Nurjannah Nurjannah; Nofryanti Nofryanti
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i4.7709

Abstract

This study examines the effects of fixed asset intensity, capital gain, and management compensation on tax management in companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during 2021–2025. This study covers a five-year period and uses data from 24 companies selected through purposive sampling, resulting in 120 firm-year observations. A quantitative associative research method was employed, using secondary data obtained from the financial statements and annual reports of companies in the consumer non-cyclicals sector. Panel data regression analysis was conducted to examine the relationships between the independent variables and tax management, with EViews version 12 used for data processing and statistical analysis. The results indicate that fixed asset intensity, capital gain, and management compensation simultaneously have a significant effect on tax management. Partially, fixed asset intensity has a significant negative effect on tax management, indicating that changes in the proportion of fixed assets are associated with lower levels of tax management. In contrast, capital gain has no significant effect on tax management. Management compensation also has no significant effect on tax management. These findings provide empirical evidence that fixed asset intensity plays a more prominent role in explaining tax management, while capital gain and management compensation do not individually influence tax management.
Co-Authors Nofryanti Nofryanti