Open AccessPengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Aset Tetap dan Fasilitas Terhadap Manajemen Pajak dengan Indikator Tarif Pajak Efektif
Author(s) -
Mutia Dianti Afifah,
Mhd Hasymi
Publication year - 2020
Publication title -
journal of accounting science
Language(s) - English
Resource type - Journals
ISSN - 2548-3501
DOI - 10.21070/jas.v4i1.398
Subject(s) - nonprobability sampling , stock exchange , profitability index , business , leverage (statistics) , tax incentive , panel data , descriptive statistics , incentive , accounting , finance , economics , econometrics , statistics , mathematics , population , demography , sociology , microeconomics
This research aims to determine the effect of profitability, size, fixed asset intensity, and tax incentive to tax management using effective tax rates as an indicator. The data in this research obtained from the annual report of financial statements on manufacturing companies listed in the Indonesian Stock Exchange period 2011-2017. Sample selection method used purposive sampling method. Analytical techniques in this research used descriptive statistics, panel data regression, test classic assumptions and hypothesis testing. The total sample in this research are 48 companies. The result proves that profitability, size, tax incentive have a negative effect to tax management using effective tax rates as an indicator. Fix asset intensity has no effect to tax management using effective tax rates as an indicator.