Analisis Faktor yang Mempengaruhi Manajemen Pajak

Septiani, Anita (2024) Analisis Faktor yang Mempengaruhi Manajemen Pajak. Sarjana (S1) thesis, Universitas Islam 45 Bekasi.

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Abstract

The aim of this research is to prove the influence of company size, debt level, fixed asset intensity, inventory intensity, tax facilities. The method used in this research is an associative method with a quantitative approach. The sample in this study used a purposive sampling method with data sources from the annual financial reports of manufacturing companies in the primary consumer goods sector listed on the Indonesia Stock Exchange in 2019 - 2022, 31 companies were obtained with data for 4 years, 124 data were obtained. results. Data analysis was carried out using multiple linear regression analysis methods and processed with the help of SPSS (Statistical Product and Service Solution) software version 25. The results of this research show that debt levels have a positive and significant effect on tax management. Company size, profitability, fixed asset intensity, inventory intensity, tax facilities and independent commissioners have no effect and are not significant on tax management. It is hoped that further research suggestions will not only take samples from manufacturing companies, but also take samples from other companies. And it is hoped that future researchers can extend the sampling period and add other variables so that the research results are more consistent.

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