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All Journal Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Al-Madrasah: Jurnal Ilmiah Pendidikan Madrasah Ibtidaiyah INTERACTION: Jurnal Pendidikan Bahasa CERMIN: Jurnal Penelitian Akrab Juara : Jurnal Ilmu-ilmu Sosial Jurnal Minfo Polgan (JMP) Jurnal Ilmiah Multidisiplin (JUKIM) Asian Journal of Management Analytics Jurnal Pendidikan Dasar Jurnal Cyber PR Academy of Social Science and Global Citizenship Journal Aksi Nyata : Jurnal Pengabdian Sosial dan Kemanusiaan Dedikasi Cendekia: Warta Pengabdian Pendidikan
Ratna Kartika Sari
Universitas Bina Sarana Informatika
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Social Sciences Other

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Journal : Asian Journal of Management Analytics

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Scaling Up Tax Strategies: Investigating the Moderating Effect of Leverage on Firm Size, Asset Intensity, and Tax Management Triwibowo, Edi; Wulandari, Dian Sulistyorini; Sari, Ratna Kartika
Asian Journal of Management Analytics Vol. 3 No. 4 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i4.12089

Abstract

This study examines the relationships between firm size, asset intensity, leverage, and tax management in Indonesian manufacturing companies. Utilizing a panel data approach from 2020 to 2022, the research finds that firm size and asset intensity significantly influence tax management practices, highlighting larger firms' advantages in implementing effective tax strategies. Conversely, leverage does not significantly mediate the relationship between firm size or asset intensity and tax management. These findings suggest that while asset intensity provides firms with opportunities to optimize tax deductions, the impact of leverage on tax management strategies is limited. The research underscores the importance of understanding these dynamics for business leaders aiming to enhance tax efficiency and compliance. Additionally, the study provides practical recommendations for firms and policymakers to improve tax management practices in the manufacturing sector. Overall, the research contributes valuable insights into the factors affecting corporate tax strategies in Indonesia.
Co-Authors Abdul Gofur Dewi Retno Budiastuti Endry Boeriswati Hadma Yuliani Iin Soraya, Iin M Sabrina Mahmudah, Istiyati Muhammad Hairil Puput Melati Sukma Sanika Sembiring Sukma, Puput Melati Sulistyowati Sulistyowati Syabrina, Muhammad Triwibowo, Edi Wulandari, Dian Sulistyorini Zaitun Qamariah Zulela Ms