Media Ilmiah Akuntansi
Vol. 9 No. 1 (2021): Media Ilmiah Akuntansi

Manajemen Pajak pada Perusahaan Manufaktur di Bursa Efek Indonesia

Alfan Anggara Saputra (Sekolah Tinggi Ilmu Ekonomi Trisakti)
Yulius Kurnia Susanto (Sekolah Tinggi Ilmu Ekonomi Trisakti)



Article Info

Publish Date
30 Apr 2021

Abstract

The purpose of this study is to examine the factors that influence tax management in manufacturing companies on the Indonesia Stock Exchange. These factors are size, leverage, profitability, fixed asset intensity, inventory intensity, independent commissioner of tax management with effective tax rate indicators. Data from this study consisted of financial ratios based on financial statements from 69 manufacturing companies listed on the Indonesian stock exchange in the 2016-2018 period. This study states the results that profitability has a significant influence on tax management. This shows that if the higher the profit earned, it will make tax management more effective because the income earned is not part of the tax object. Other results state that company size, leverage, fixed asset intensity, inventory intensity, independent commissioners have no influence on tax management.

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Journal Info

Abbrev

mia

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Media Ilmiah Akuntansi (MIA) is biannual publication issued in the month of April and October. Media Ilmiah Akuntansi (MIA) is published by Sekolah Tinggi Ilmu Ekonomi Trisakti and cooperate with Forum Dosen Akuntansi Perguruan Tinggi DKI Jakarta, Compartment of Accounting Educators, Indonesian ...