Optimal: Jurnal Ekonomi dan Manajemen
Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen

Pengaruh Capital Intensity, Leverage, Profitabilitas Dan Ukuran Perusahaan Terhadap Manajemen Pajak

Erma Wati (Universitas Muhammadiyah Tangerang)
Hesty Ervianni Zulaecha (Universitas Muhammadiyah Tangerang)
Hamdani Hamdani (Universitas Muhammadiyah Tangerang)
Budi Rohmansyah (Universitas Muhammadiyah Tangerang)



Article Info

Publish Date
15 Nov 2022

Abstract

The purpose of this study was to determine the effect of Capital Intensity, Leverage, Profitability and Company Size on Tax Management. Empirical Study of Consumer Goods Industrial Sector Companies Listed on the Indonesia Stock Exchange (IDX). The time period used in this study is 7 (five) years, starting from 2015-2021. The population in this study includes all consumer goods industrial sector companies listed on the Indonesia Stock Exchange for the 2015-2021 period. The sampling technique used was the purposive sampling technique. Based on the predetermined criteria obtained 15 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange (IDX) website. The analytical method used is panel data regression analysis. The results show that firm size has a significant negative effect on tax management, capital intensity, leverage and profitability have no significant effect on tax management, and capital intensity, leverage, profitability and firm size together have an effect on tax management.

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Journal Info

Abbrev

optimal

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, ...