PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, INTENSITAS ASET TETAP DAN LEVERAGE TERHADAP MANAJEMEN PAJAK PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020
Keywords:
Company Size, Profitability, Fixed Asset Intensity and LeverageAbstract
This study aims to analyze the effect of company size, profitability, fixed asset intensity and leverage on the tax management. The population in this study is the manufacturing companies on the Indonesia Stock Exchange. Determination of the sample using purposive sampling technique, in order to obtain a total sample of 72 companies with observation data for 3 years so that the data used is 216 data. The analysis technique used is multiple linear regression analysis. The results showed that company size, fixed asset intensity and leverage had no effect on the tax management, while profitability had a negative effect on the tax management.
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