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All Journal BAREKENG: Jurnal Ilmu Matematika dan Terapan JAAF (Journal of Applied Accounting and Finance) International Journal of Multidisciplinary Sciences and Arts Jurnal Ekonomi Bisnis Digital
Febe, Margareta
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Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Energy Engineering Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Physics Transportation Other

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Journal : International Journal of Multidisciplinary Sciences and Arts

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Analysis Of Factors Influencing Tax Management In Manufacturing Companies On The Idx In The 2021-2023 Period Febe, Margareta; Novianti, Bella
International Journal of Multidisciplinary Sciences and Arts Vol. 4 No. 2 (2025): International Journal of Multidisciplinary Sciences and Arts, Article April 202
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/ijmdsa.v4i2.5879

Abstract

The decline in company profitability is a problem that needs to be of concern to many parties. Declining profitability will affect the taxes received. The weakening trend in tax revenue from the manufacturing side should be watched out for considering that this sector is relied on to contribute to state revenue and support economic growth. The research data used in this study is secondary data obtained from audited financial reports and annual reports of companies in the Idx-Ic Manufacturing Sector for the 2021-2023 period. The research and testing methods used were the Purposive sampling method, Classical assumption testing, Multiple regression analysis test and Partial t test. The results of this model that no single variable x has a significant influence. The results of this study provide different results compared to previous studies which showed that there was a significant influence, both positive and negative. Further research suggestions use the director or board of directors variable because the director is responsible for the company's operations.
Co-Authors Marshelly, Yvone Nataherwin, Nataherwin Novianti, Bella Pangestu, Juan Carlos Ryan, Michael Sannova Theotista, Giovanny Widyasari Widyasari, Widyasari Winson, Winson