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Journal : Strategi : Jurnal Manajemen

 1 
PENGARUH UKURAN PERUSAHAAN DAN INTENSITAS ASET TETAP TERHADAP MANAJEMEN PAJAK PADA PERUSAHAAN BADAN USAHA MILIK NEGARA (BUMN) YANG TERDAFTAR DI BURSA EFEK INDONESIA Sugiharto; Rizal Efendi; Yancik Syafitri
Strategi : Jurnal Manajemen Vol 13 No 2 (2023): Strategi : Jurnal Manajemen - Publish Oktober
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/strategi.v13i2.218

Abstract

Abstrak : The aim of this study is to investigate whether firm size and fixed asset intensity have a significant impact on BUMN companies listed on the Indonesia Stock Exchange. The study's population was derived from the financial statements of State Owned Enterprises (BUMN) companies listed on the Indonesia Stock Exchange, encompassing eleven companies. However, a purposive sampling method was employed, selecting eight of these companies based on the latest four years of data. The data was analyzed using multiple linear regression analysis with the assistance program of the SPSS 25. The results indicate there is a significant effect of Company Size and Fixed Asset Intensity on Tax Management in State Owned Enterprises (BUMN) companies listed on the Indonesia Stock Exchange, as the significance value of F was 0.000, which is less than 0.05. The multiple linear regression equation is as follows: Y = 3524.764 + 0.029X1 + 0.003X2 + e. Firm Size has a significant impact on Tax Management in BUMN companies listed on the Indonesia Stock Exchange, with a significance value of 0.001, which is less than 0.05. Similarly, Fixed Asset Intensity also affects Tax Management in these companies, with a significance value of 0.003, again less than 0.05. The combined influence of Firm Size and Fixed Asset Intensity on tax management is 0.500 or 50%, while the remaining influence is attributed to variables not examined in this study. Abstrak : Penelitian ini bertujuan untuk mengetahui apakah ada pengaruh ukuran perusahaan dan intensitas aset tetap Terhadap Manajemen Pajak Pada Perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah laporan keuangan perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di bursa efek Indonesia sebanyak sebelas perusahaan dan dijadikan sampel sebanyak delapan perusahaan melalui metode purvosive sampling dengan data empat tahun terakhit. Teknik Analisis data yang digunakan adalah analisis regresi linier berganda dengan bantuan program SPSS 25. Hasil penelitian menunjukkan bahwa terdapat pengaruh Ukuran Perusahaan dan Intensitas Aset Tetap Terhadap Manajemen Pajak pada perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia dengan nilai signifikansi F sebesar 0,000 < 0,05. Persamaan regresi linier berganda Y = 3524,764 + 0,029X1 + 0,003X2) + e. Ukuran Perusahaan berpengaruh terhadap Manajemen Pajak pada perusahaan Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia dengan nilai signifikansi 0,001 <0,05. Intensitas Aset Tetap berpengaruh terhadap Manajemen Pajak pada perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek indonesia dengan nilai signifikasi 0,003<0,05. Besarnya pengaruh ukuran perusahaan dan instensitas aset tetap terhadap manajemen pajak sebesar 0,500 atau sebesar 50% dan sisanya dipengaruhi oleh variabel lain yang tidak diteliti pada penelitian ini.
Co-Authors Abdullah, La Ode Aceh, Resty Marhamah Adi Pranoto Agusetyaningsih, I. Ahmad Ehsan Ahmad Khusni Ahmad Ridwan Alfiah Hayati Alya Dita Sarasati Amanda Oktariyani Amar Amir Amiruddin, Putri Nabila Amrulloh, Amri Ani Margawati Anisa Muftih Anwardi, Nandina Salsa Billa Arief Azhari Ilyas Arif Rahman Bramantya Arum Pratiwi Aunurohim Azhar, Muamar Bambang Karnain Bana Yusrian Hawari Chamim Qorienama Christanti, Yana Dwi Citra Elivia Febriana Deisye Supit Deki Qohhar Desiana Merawati Dewi, Putri Alicia Dewi, Rina Dewi, Sonia Kurnia Dian Kusumaningrum Dita Indah Sari Duma Yanti Situmorang Dwi Wibawa, Koerniawan Dwi Winarni E, Erna Atiwi Jaya E. Widiastuti Eka Febriyani Ekka Suryapriadi, Yudi Elly Puji Wardani Endang Sulistya Rini Enny Istanti Fachrizal Ahmad Setiawan Fadhila, Farah Rosyihana Farah Amalia Fathan Mubina Dewadi Febransyah Febriana, Nina Febrianti, Niken Fitriyadi Fitriyono Ayustaningwarno Francius Simanullang, Reno Friantini, Rizki Nurhana Girang Stevani Bancin GS , Achmad Daengs Hadriadi Iskandar Sipayung Hafara Syntia Hamim Tohari Hamonangan Tambunan Handayani, F. R. Harefa, Sri Aswinda Hariyanie, Erni Harmein Nasution Hartono, Halleina Rejeki Putri HasanurArifin Haza, Suci Amaliah Humaidi Indi Ade Fitri Koto Intan Nur Nilamsari Irma Zulhana Koto IRWANSYAH Isnaini Qoriatul Fadhilah Jackson Pasini Mairing, Jackson Pasini Janu Pinardi Karnain, Bambang Karyadi Khairunnisa Khoirudin Khusni, Ahmad Kirowati, Dewi Komaruddin, Muhammad Imaamul Hakim Kurniawan, Yopie Diondy Lidiana, Exda Hanung Lillyana Mulya Lumban Gaol, Riski Fanni Mahdariani Manikya Pramudya Maya Safitri Meilita Tryana Sembiring, Meilita Tryana Muhamad Abdika Mafruh Muhammad Anas Kautsar Muhammad Sobirin Mulhady Putra Murtalim NadiaUlfah Nashrulloh, Allam Thoriq Ninik Rustanti NoorHidayati Nurbani, Farah Annisa Nurmuhammad, Riezky Zulfikar Nuryanto Padriyansyah Pandowo, Hedi Purnama Putra , Nuzul Pusaka, Semerdanta Putri Novianti Putri Wahyuni Ramadhina Qimyatussa’adah Rafi Fadlurahman Rahmadayanti Rahmah, Mawaddah Rahmat Winata Rahmatullah, Dadan Rizki Raja Aziz Raja Ma’arof Rangga Novansyah Rasyidi Reina Widya Carissa Ria Anis Rosyidah Riski Muslim Hidayat Riza Syahputera Rizal Efendi Rizal Effendi Rizki Aulia Nanda RizkyAkbar Rosa Delima Lumbantungkup Ruspiana Hutagaol Saladin Ghalib Salsabilla, Friska Saqina, Dilvia Sari, D. A. P. Saruksuk, Torang Sembiring, Mutiara Natasa Sendi Permana Septiana Handayani Sagala Septiani, Adiibtia Serli Sabela Setio Utomo SetioUtomo Sibuea, Tracy Ocha Yulia Siti Karsini Siti Khoirul Bariah Siti Rusidah Sofia Novitasari Sri Wulan Manuhara, Yosephine Sugiarso, R. Djarot Suharyanto, Mohammad Sukaria Sinulingga Sukarman Sumartini Sumartini Suwarni Syarafina, Fadiah Tedy Oktavian Tengku Ezy Andika Toto Supriyono, Toto Tri Septianto Turrini Yudiarti Ubet, Dicki Vuanghao, Lim Widodo, Nova Maulud Widya Asmara Yancik Syafitri YOPIE DIONDY KURNIAWAN Zefan Adiputra Golo Zenfitri R. Situmorang Zuhratul Aulia