PENGARUH UKURAN PERUSAHAAN, MANAJEMEN LABA DAN PROFITABILITAS TERHADAP MANAJEMEN PAJAK PADA PERUSAHAAN DI SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) UNTUK TAHUN 2020-2024

VERDIANSYAH, VERDIANSYAH and Farhan, Muhammad (2025) PENGARUH UKURAN PERUSAHAAN, MANAJEMEN LABA DAN PROFITABILITAS TERHADAP MANAJEMEN PAJAK PADA PERUSAHAAN DI SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) UNTUK TAHUN 2020-2024. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to examine the effect of company size, earnings management, and profitability on tax management. The object of this research is companies in the mining sector listed on the Indonesia Stock Exchange (IDX). By using purposive sampling technique, the number of samples of this study were 115 from 23 companies. The independent variables are company size, earnings management, and profitability. Meanwhile, the dependent variable used is tax management. This research uses a quantitative approach with the type of data in the form of secondary data. This test uses multiple linear regression analysis techniques with SPSS 29 analysis tools. The results showed that company size, earnings management, and profitability affect tax management.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Ukuran Perusahaan, Manajemen Laba, Profitabilitas, Manajemen Pajak.
Subjects:	H Social Sciences > HJ Public Finance > HJ2351.4 Tax revenue estimating
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Verdiansyah Verdiansyah
Date Deposited:	15 Jul 2025 07:35
Last Modified:	15 Jul 2025 07:35
URI:	http://repository.unsri.ac.id/id/eprint/178355

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