Pengaruh Profitabilitas, CIR, Size, dan Leverage pada Manajemen Pajak Perusahaan Manufaktur di BEI 2012-2015

Ricco Ronaldo Sinaga (Fakultas Ekonomi dan Bisnis Universitas Udayana Bali)
I Made Sukartha (Fakultas Ekonomi dan Bisnis, Universitas Udayana)

E-JURNAL AKUNTANSI
Vol 22 No 3 (2018)

Tax management is the management of tax obligations by employing strategies to minimizethe amount of tax burden. Variables that are expected to affect tax management includeprofitability, capital intensity ratio, size, and leverage. The purpose of this study is todetermine the effect of profitability, capital Intensity Ratio, Size and Leverage on taxmanagement. This research is conducted in Indonesia Stock Exchange in ManufacturingSector period 2012-2015, with nonprobability sampling, especially purposive sampling.Data collection was done through non participant observation. The analysis technique usedis multiple liniear regression. From the results of data analysis proves that there is apositive effect of profitability, capital intensity ratio, size and leverage of companies in taxmanagement in manufacturing companies listed on the Indonesia Stock Exchange period2012-2015. These effects occur simultaneously and partially.Keywords: Profitability, capital intensity ratio, size, leverage, tax management