PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN INTENSITAS PERSEDIAAN TERHADAP MANAJEMEN PAJAK (PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI 2020-2022)

ALPINA, BELLA TRI and Rahmawati, Meita (2024) PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN INTENSITAS PERSEDIAAN TERHADAP MANAJEMEN PAJAK (PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BEI 2020-2022). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine and analyze the effect of profitability, leverage, size company, and inventory intensity on tax management. The population in this study are manufacturing companies in the basic and chemical industrial sectors listed on Bursa Efek Indonesia (BEI) for the 2020-2022 period. This research is a quantitative research with the sampling technique used is purposive sampling with a total sample of 30 companies for 3 years the total data of observations is 90 data. The analytical method used is multiple linear regression analysis with SPSS 26 software tools. The results of this study indicate that profitability, size company, and inventory intensity have no effect on tax management, but the leverage variable have a positive effect on tax management.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Profitabilitas, leverage, ukuran perusahaan, intensitas persediaan dan manajemen pajak
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Bella Tri Alpina
Date Deposited:	18 Jan 2024 10:29
Last Modified:	18 Jan 2024 10:29
URI:	http://repository.unsri.ac.id/id/eprint/138744

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