E-Jurnal Akuntansi TSM
Vol. 4 No. 2 (2024): E-Jurnal Akuntansi TSM

ANALISIS FAKTOR – FAKTOR YANG MEMENGARUHI MANAJEMEN PAJAK PERUSAHAAN

Albertus, Wenny (Unknown)
Susanty, Meinie (Unknown)

Article Info

Publish Date
21 Aug 2024

Abstract

The purpose of this study is to obtain empirical evidence regarding the influence of company size, independent commissioners, management compensation, profitability, leverage, and capital intensity ratio on tax management. The data used in this research are consumer cyclical and non-cyclical companies that are consistently listed on the Indonesia Stock Exchange (BEI) for three years from 2020 to 2022. Purposive sampling method is used in this research with total sample of 64 companies or 192 years of data. The data obtained from the samples were analyzed using multiple regression methods. The results of this research show that the variables company size, profitability, and leverage have an influence on tax management, while independent commissioners, management compensation, and capital intensity ratios have no influence on tax management.

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Journal Info
E-Jurnal Akuntansi TSM
Website

Abbrev

EJATSM

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...