Image of Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, Intensitas Aset Tetap Dan Kompensasi Manajemen Terhadap Manajemen Pajak Dengan Indikator Tarif Pajak Efektif (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 – 2023)
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Pengaruh Ukuran Perusahaan, Leverage, Profitabilitas, Intensitas Aset Tetap Dan Kompensasi Manajemen Terhadap Manajemen Pajak Dengan Indikator Tarif Pajak Efektif (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2019 – 2023)

ABSTRACT
Tax Management is a comprehensive effort made by tax managers in a company or organization to implement management functions so that matters related to taxation from the company or organization can be managed properly, efficiently, and economically, so as to make maximum contributions to the company (Pohan, 2022). This study aims to provide empirical evidence on the influence of firm size, leverage, profitability, fixed asset intensity and management compensation on tax management with effective tax rate indicator. The population of this study is mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The sample selection in this study used the purposive sampling method. The sample selected in this study was 23 companies and was selected based on predetermined criteria. The data analysis method used is multiple linear regression. The results of the study show that leverage, profitability and fixed asset intensity have a significant effect on tax management with effective tax rate indicator. Meanwhile, firm size and management compensation have no significant effect on tax management with effective tax rate indicator.
Keywords: Tax management with effective tax rate indicator, firm size, leverage, profitability, fixed asset intensity, management compensation

Ketersediaan
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Perpustakaan Universitas Riau 2102135205
2102135205
Tersedia
Informasi Detail
Judul Seri
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No. Panggil
2102135205
Penerbit
Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI.,
Deskripsi Fisik
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Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
2102135205
Tipe Isi
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Tipe Media
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Tipe Pembawa
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Edisi
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Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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