CD Skripsi
Pengaruh Firm Size, Leverage, Profitabilitas, Intensitas Aset Tetap, Dan Capital Intensity Ratio Terhadap Manajemen Pajak Pada Perusahaan Manufaktur Sektor Energi Yang Terdaftar Di Bursa Efek Indonesia Periode 2021-2023
ABSTRACT
This study aims to examine the effect of firm size, leverage, profitability,
fixed asset intensity, and capital intensity ratio on tax management. The population
of this study was manufacturing companies in the energy sector listed on the
Indonesia Stock Exchange during the 2021-2023 period. The sample was obtained
using a purposive sampling method. Data were obtained from the official website
of the Indonesia Stock Exchange and other related websites, as well as by studying
literature related to the research problem, both print and electronic media. Data
processing was carried out using computer software, namely the Statistical
Package for Social Sciences (SPSS) version 27. The results of this study indicate
that leverage and fixed asset intensity have no effect on tax management, while firm
size, profitability, and capital intensity ratio do have an effect on tax management.
Keywords: Firm Size, Leverage, Profitability, Fixed Asset Intensity and Capital
Intensity Ratio.
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