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All Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Sejahtera: Jurnal Inspirasi Mengabdi Untuk Negeri Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Jurnal Manajemen Riset Inovasi
Alya Syafikah Rani
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

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Journal : CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis

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Pengaruh Fasilitas Perpajakan, Profitabilitas, Leverage dan Struktur Modal Terhadap Manajemen Pajak Elia Rossa; Achmad Zauhar Muqtafi; Afifah Rohmawati; Alisya Athalia; Alya Syafikah Rani; Anissa Pujiwaty; Yuyun Yuyun
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 4 No. 1 (2024): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v4i1.2321

Abstract

This study analyzes the impact of key variables such as tax facilities, profitability, leverage, and capital structure on tax management practices in a corporate context. Through literature research, it was found that profitability, leverage, and capital structure play a significant role in managing a company's tax liabilities. However, taxation facilities, while aimed at improving compliance, tend to have a limited impact in tax management practices. This article emphasizes the need for a holistic approach to tax decision making, taking into account a number of these factors simultaneously.
Co-Authors Achmad Zauhar Muqtafi Afifah Rohmawati Alisya Athalia Anissa Pujiwaty Dara Dinanti Elia Rossa Fitri Sabiyla Yassarah Khofidah Pujilestari Muhammad Maulana Hafizh Nera Marinda Machdar Puthree Maria Situmorang Radina Amalia Maharani Yuyun Yuyun