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All Journal Proceeding of International Conference on Entrepreneurship (IConEnt) Jurnal Akuntansi
Margareta Febe
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Economics, Econometrics & Finance Education

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The Effect of Profitability, Company Size, and Independent Commissioners on Tax Management Angelina Fandy Arman; Margareta Febe; Vianty Adella Santo
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This study aims to analyze the effect of profitability, firm size, and independent commissioner on tax management in consumer cyclicals sector companies listed on the Indonesia Stock Exchange for the period 2021–2023. The research employs a quantitative approach using secondary data from financial statements. The sample consists of 25 companies selected through purposive sampling. Data analysis was conducted using multiple linear regression with SPSS version 25. The results of the study indicate that, simultaneously, the three variables influence tax management. Profitability has a negative effect on tax management, firm size has a positive effect on tax management, while independent commissioner has no significant effect on tax management. This study concludes that profitability and firm size are important factors that can influence a company’s tax management practices. Therefore, companies need to implement efficient and legal tax management strategies.
DETERMINAN MANAJEMEN PAJAK PADA PERUSAHAAN CONSUMER NON-CYCLICALS DI BEI 2021-2024 Ti Tanawi, Valencia; Margareta Febe
Jurnal Akuntansi Vol. 26, No. 1, Januari - Juni 2026
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v26i1.4328

Abstract

This study aims to examine the effect of profitability, leverage, fixed asset intensity, institutional ownership, and independent commissioners on tax management. The research gap underlying this study is based on the increasing number of tax interpretation disputes in the Tax Court, as well as inconsistencies in previous empirical findings regarding the effectiveness of corporate governance in mitigating overly aggressive tax management practices. This study is grounded in the importance of corporate efforts to manage tax burdens efficiently while complying with applicable tax regulations. The research employs a quantitative approach using secondary data obtained from the financial statements of consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sample was selected using a purposive sampling method, resulting in 155 research observations. Data analysis was conducted using multiple linear regression analysis. The findings indicate that profitability, leverage, and fixed asset intensity have a positive and significant effect on tax management. Institutional ownership is found to have a negative and significant effect on tax management, while independent commissioners do not show a significant effect. This study contributes by focusing on the consumer non-cyclicals sector, which demonstrates high sensitivity to post-pandemic profit stability. The practical implications suggest that institutional monitoring mechanisms are effective instruments for controlling compliance, while tax authorities should strengthen supervision over corporate interest expenses and fixed asset depreciation practices.
Co-Authors Angelina Fandy Arman Ti Tanawi, Valencia Vianty Adella Santo