DETERMINAN MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF PADA PERUSAHAAN MANUFAKTUR

  • Murtia ningsih Institut Teknologi dan Bisnis Asia
  • Brilliant Arif Wijaya Institut Teknologi dan Bisnis Asia Malang
Keywords: Profitability, Corporate Debt Level, Fixed Asset Intensity, Tax Management, Effective Tax Rate

Abstract

This research aims to find out and analyze the determinant  on tax management with indicators of effective tax rates on manufacturing companies listed on the IDX.

 

The research uses secondary data in the form of financial statements from the IDX www.idx.co.id. The population in this study was a manufacturing company registered in the IDX period 2018-2019. The sampling technique used is purposive sampling, and obtained as many as 84 companies or 168 samples. Research approach using quantitative approach. The results showed that profitability affects tax management, while the level of corporate debt and intensity of fixed assets have no effect on tax management.

 

Keywords: Profitability, Corporate Debt Level, Fixed Asset Intensity, Tax Management, Effective Tax Rate

Published
2021-07-29
How to Cite
ningsih, M., & Wijaya, B. (2021). DETERMINAN MANAJEMEN PAJAK DENGAN INDIKATOR TARIF PAJAK EFEKTIF PADA PERUSAHAAN MANUFAKTUR. RISTANSI: Riset Akuntansi, 2(1), 41-58. https://doi.org/10.32815/ristansi.v2i1.413