PENGARUH FIRM SIZE, LEVERAGE, RETURN ON ASSETS, DAN INTENSITAS PERSEDIAAN TERHADAP MANAJEMEN PAJAK (STUDI PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN (2020-2022)

FARENI, NIA and Ermadiani, Ermadiani (2023) PENGARUH FIRM SIZE, LEVERAGE, RETURN ON ASSETS, DAN INTENSITAS PERSEDIAAN TERHADAP MANAJEMEN PAJAK (STUDI PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN (2020-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to examine the influence of Firm Size, Leverage, Return On Assets, and Inventory Intensity on Tax Management. This research is quantitative descriptive research. The data used in this research is secondary data in the form of company annual reports sourced from the Indonesian Stock Exchange website and the company's website. The population used in this research is primary consumer goods sector companies listed on the Indonesia Stock Exchange. The sample in this study used a purposive sampling method so that 48 companies were obtained as samples with a research period of 3 years, and 144 data observations were obtained that could be processed. This research uses multiple linear regression analysis using SPSS version 26 software. The results of this research show that firm size and leverage have no effect on tax management. Meanwhile, return on assets and inventory intensity influence tax management. Together, firm size, leverage, return on assets, and inventory intensity influence tax management.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Firm Size, Leverage, Return On Assets, Intensitas Persediaan, Manajemen Pajak
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nia Fareni
Date Deposited:	16 Nov 2023 04:36
Last Modified:	16 Nov 2023 04:36
URI:	http://repository.unsri.ac.id/id/eprint/130567

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