IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita
Vol 10 No 1 (2021): IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita - June

Pengaruh Intensitas Aset Tetap, Tingkat Hutang Dan Kompensasi Dewan Komisaris Dan Direksi Terhadap Manajemen Pajak

Fadilah Nurfitriani (Universitas Pamulang, Tangerang Selatan, Indonesia)
Angga Hidayat (Universitas Pamulang, Tangerang Selatan, Indonesia)



Article Info

Publish Date
29 Jun 2021

Abstract

The aim of this study is to determine the impact on tax management of the fixed asset intensity, debt level, and compensation of the board of commissioners and directors in manufacturing companies listed on the Indonesian Stock Exchange. This is a quantitative analysis that employed the purposive sampling approach to obtain a sample of 29 businesses. The data used is secondary data from financial reports on manufacturing firms that were listed on the Indonesian Stock Exchange between 2015 and 2019. Multiple linear regressions used to evaluate the data. The findings indicate that the intensity of fixed assets has an effect on tax management, the amount of debt has no effect on tax management, and compensation for commissioners and directors has no effect on tax management. Simultaneously, the intensity of fixed assets, the amount of debt, and board of commissioners and director salaries all have a huge impact on tax management.

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Journal Info

Abbrev

iqtishaduna

Publisher

Subject

Economics, Econometrics & Finance

Description

IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita was published in print and online by LPPM ISNJ Bengkalis. IQTISHADUNA is expected to be able to add economic insights, especially Islamic economics for academics, practitioners, researchers, policymakers (regulators), and other parties who are interested in ...