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All Journal Jariyah : Jurnal Ilmu Akuntansi dan Keuangan Syariah
Sulastri Surita
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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Pengelolaan Pajak Di Industri Food And Beverage: Peran Fixed Asset Intensity, Corporate Governance, dan Corporate Social Responsibility Iqbal M. Aris Ali; Sulastri Surita
Jariyah: Jurnal Ilmu Akuntansi dan Keuangan Syariah Vol. 1 No. 2 (2024)
Publisher : Program Studi Akuntansi Syariah Fakultas Ekonomi dan Bisnis Islam UIN Datokarama Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/jariyah.v1i2.3139.126-148

Abstract

The purpose of this research is to analyze the effect of fixed asset intensity, Corporate Governance and Corporate Social Responsibility on tax management. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sample in this study were 76 companies, which were taken using a purposive sampling technique. The statistical test tool used is panel data regression analysis using eviews. The results of this study found that the Board of Commissioners has a positive effect on tax management while the Intensity of Fixed Assets, Independent Commissioners, Board of Commissioners and Directors Compensation, and Corporate Social Responsibility have no effect on tax management.
Co-Authors Iqbal M. Aris Ali