Jurnal Manajemen, Akuntansi, Ekonomi
Vol. 3 No. 1 (2024): Jurnal Manajemen, Akuntansi, Ekonomi

FAKTOR YANG MEMPENGARUHI MANAJEMEN PAJAK DI PERUSAHAAN MANUFAKTUR

Riny, Riny (Unknown)

Article Info

Publish Date
31 May 2024

Abstract

This research to determine the impact of capital intensity ratio, size, leverage, independent commissioners, institutional ownership on tax management. This research is a quantitative descriptive studies, with a special criteria sample (purposive sampling), a population of 289, drawn as a sample of 62 companies from the population. The testing method uses SmartPLS, construct model. The test results believe that leverage have effect on tax management, capital intensity ratio; size, independent commissioners, institutional ownership have no effect on tax management in manufacturing companies.

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Journal Info
Jurnal Manajemen, Akuntansi, Ekonomi
Website

Abbrev

JMAE

Publisher

CV. Era Digital Nusantara

Subject

Economics, Econometrics & Finance

Description

Focus and Scope Accounting: Financial Accounting Public Sector Accounting Management Accounting Islamic Accounting and Financial Management Auditing Corporate Governance Ethics and Professionalism Corporate Finance Accounting Education Taxation Capital Market Banking Information System ...