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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JURNAL ECONOMINA
Wendy Salim Saputra
Universitas Bunda Mulia, Jakarta Utara, Indonesia
Economics, Econometrics & Finance Education

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Pengaruh Fixed Asset Intensity dan Leverage terhadap Tax Management dengan Moderasi Profitability Marshia Loanza; Wendy Salim Saputra
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 1 (2026): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v19i1.3373

Abstract

Tax Management refers to a company’s efforts to manage its tax obligations efficiently and legally in order to optimize net income. This study aims to examine the effect of Fixed Asset Intensity and Leverage on Tax Management, with Profitability as a moderating variable, in mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. This research is conducted because tax management practices are considered to potentially influence corporate profitability and financial performance. The study is grounded in Agency Theory and employs a quantitative approach. The sample was selected using purposive sampling, resulting in 28 companies observed over four years, with a total of 112 secondary data observations obtained from annual reports or financial statements. Data analysis was performed using EViews 13 with a Moderated Regression Analysis (MRA) approach. The findings indicate that: (1) Fixed Asset Intensity has no significant effect on Tax Management; (2) Leverage has a significant negative effect on Tax Management; (3) Profitability does not moderate the relationship between Fixed Asset Intensity and Tax Management; and (4) Profitability strengthens the effect of Leverage on Tax Management.
The Influence of Profitability, Leverage and Capital Intensity Ratio to Tax Management in Manufacturing Companies Bela Christy; Kezia Josephine; Wendy Salim Saputra
JURNAL ECONOMINA Vol. 5 No. 5 (2026): JURNAL ECONOMINA, Mei 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/economina.v5i5.2453

Abstract

Taxes are the main source of state revenue and play an important role in supporting development and maintaining economic stability. Taxes are compulsory in nature and do not provide direct compensation, but they are used for the benefit of the state and public welfare. In practice, tax management is often associated with agency theory, which describes a contractual relationship between one or more principals and agents who are given authority to make decisions in managing the company. This condition forms the basis of tax management practices, which include strategies such as tax planning, financial structure arrangements, and the selection of certain accounting policies to reduce tax burdens and increase the company’s net profit. This study aims to determine the effect of profitability, leverage, and capital intensity ratio on tax management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. This research is a quantitative study using secondary data. The population in this study consists of manufacturing companies listed on the IDX during the 2021–2024 period. The sampling technique used was purposive sampling, resulting in 86 manufacturing companies as the final sample. After the data were collected, multiple linear regression analysis was conducted. The data were processed using IBM SPSS version 27 for Windows. The results of the analysis indicate that profitability, leverage, and capital intensity ratio have an effect on tax management. Based on these findings, it is expected that taxpayers will fulfill their tax obligations properly without manipulating data in order to make the company appear to have good profitability, leverage, or capital intensity ratios
Co-Authors Bela Christy Kezia Josephine Marshia Loanza