Jurnal Akuntansi, Perpajakan dan Auditing
Vol. 1 No. 1 (2020): Jurnal Akuntansi, Perpajakan dan Auditing

The Influencing Factors Of Tax Management in Go Public Companies on The Indonesia Stock Exchange

Astrinur Rahmawati (Unknown)
Ati Sumiati (Unknown)
Sri Zulaihati (Unknown)



Article Info

Publish Date
30 Jun 2020

Abstract

This research intends to know an affection between profitability, capital intensity, firm size and leverage on tax management in agricultural, mining and property sector companies that have been listed on the Indonesia Stock Exchange in 2018 and focused on tax avoidance as one of strategies for tax management. The research method used is quantitative method. The type of data research are secondary data obtained using documentation techniques through the company’s financial statements with 87 samples. The data analysis technique using the requirements analysis test, classic assumption test, multiple regression test, and hypothesis test. The partial hypothesis test results show that profitability has no significant effect on tax management; capital intensity has a positive and significant effect on tax management; company size has no significant effect on tax management; and leverage has no significant effect on tax management. Meanwhile, the results of the hypothesis test simultaneously show that profitability, capital intensity, company size, and leverage influence tax management simultaneously.

Copyrights © 2020






Journal Info

Abbrev

japa

Publisher

Subject

Economics, Econometrics & Finance Education Other

Description

Jurnal Akuntansi, Perpajakan dan Auditing (JAPA) E-ISSN: 2722-9823 is an open-access scientific journal published online through the Open Journal System. This journal is published by by the Faculty of Economics, Universitas Negeri Jakarta, Campus A, Rawamangun Muka, East Jakarta 13220, Telephone ...