The Effect of Financial Ratios and Company Size on Tax Management in Manufacturing Companies Listed on The Indonesia Stock Exchange in 2019-2022
DOI:
https://doi.org/10.38035/jafm.v5i1.318Keywords:
Tax Management, Profitability, Leverage, Company Size, Capital IntensityAbstract
Tax management is a strategy carried out by company management to manage tax
payments so as not to exceed the amount that should be paid. The reason this research was
conducted is because there are still many people or companies that apply tax. There are
several internal company factors that affect tax management such as Profitability, Leverage,
Company Size, and Capital Intensity. This study aims to determine and prove the effect of
profitability, leverage, company size, and capital intensity individually and simultaneously
on tax management in manufacturing companies listed on the Indonesia Stock Exchange for
a period of 4 years, namely 2019-2022. The type of research used is quantitative research.
The type of data used is secondary data obtained from www.idx.co.id and the company
website. The population in this study are manufacturing sector companies listed on the
Indonesia Stock Exchange from 2019-2022. The sampling method used was purposive
sampling technique with a total sample size of 58 companies. Data processing techniques
using multiple linear regression statistical analysis with the help of the SPSS Version 25
program. The results show that profitability has a negative and significant influence on tax
management, leverage and company size have no influence on tax management, and capital
intensity has a positive and significant influence on tax management. Simultaneously,
profitability, leverage, company size and capital intensity have an influence on tax
management.
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