Article Per Year (5 Year)
p-Index From 2020 - 2025
1.295
P-Index
This Author published in this journals
All Journal Indonesian Journal of Community Services eCo-Buss Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Benefit : Journal of Bussiness, Economics, and Finance Jurnal Ilmu Manajemen Dan Kewirausahaan (JIMK) Jurnal Ilmiah Sultan Agung
Sri Anik, Sri
Unknown Affiliation
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Innovative: Journal Of Social Science Research

 1 
Pengaruh Intensitas Aset Tetap dan Reputasi Auditor terhadap Manajemen Pajak Perusahaan pada Perusahaan Bidang Kesehatan yang Terdaftar di BEI Mabrian, Ayu Maretha; Anik, Sri
Innovative: Journal Of Social Science Research Vol. 5 No. 4 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i4.20392

Abstract

Tax management Issues related in healthcare sector companies persist. That’s a result of the impact of fixed asset intensity and auditor reputation. This research to assess impact of fixed asset intensity and auditor reputation on tax management within health sector listed on IDX. This research is explanatory. The population comprises health sector listed on the IDX from 2019 to 2024, the sample selection technique employed is purposive sampling, resulting in total of 60 samples. The analysis method used is t tests and F tests. The t test indicates that the intensity of fixed assets has significant positive impact on tax management (P=0.001), and the reputation of auditors also has significant positive influence on tax management (P=0.042). The F test has significance value of 0.047. The findings of this research indicate that both fixed asset intensity and auditor reputation can collectively influence tax management in health sector listed on the IDX.
Co-Authors Alfina Arfianti, Vera Andina Juhara, Andina Azizah, Salma Nur Gulnoria, Revy Amyneva Gunarto Gunarto Henny Pratiwi Adi Heru Sulistyo Kormen, Adzima Salsa Haliza Kristin, Kristin Mabrian, Ayu Maretha Mentari Putri, Dhea Tsabitah Mutoharoh Saputri, Pungky Lela Sutapa Wasitowati Wasitowati, Wasitowati Zainal Alim Adiwijaya, Zainal Alim