PENGARUH SIZE, LEVERAGE, PROFITABILITY, INVENTORY INTENSITY DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK

Steffi Efata Wijaya · Meiriska Febrianti

24 citations0/0 files storedJurnal Bisnis dan Akuntansi

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Corporate Taxation and Avoidance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

The purpose of this research is to analyze and obtain empirical evidence of the effect of size, leverage, profitability, inventory intensity, and corporate governance to tax management. This research uses effective tax rate as an indicator to measure tax management. The population in this research is 136 manufacture companies that listed in Indonesian Stock Exchange from 2013 to 2015. Based on criteria, 62 manufacturing companies have obtained. The statistical method used in this research is multiple regression analysis. The result show that profitability has negative effect to tax management. Independent commissioner as an indicator of corporate governance has positive effect to tax management. Another result showed that size, leverage, and inventory intensity have no influence to tax management.

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2020Pengaruh Size, Leverage, Profitability, Dan Capital Intensity Ratio Terhadap Effective Tax Rate (Etr)

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