Faktor – Faktor yang mempengaruhi Intensitas Aset Tetap, Profitabilitas, Leverage, dan Size terhadap Manajemen Pajak (studi kasus pada sektor pertanian dan sektor pertambangan yang terdaftar di BEI tahun 2018-2020)

Abstract

This study aims to analyze and obtain empirical evidence regarding the effect of fixed asset intensity, profitability, leverage, and size on tax management. The population of this research is 73 agricultural and mining sector companies listed on the Indonesia Stock Exchange from 2018 to 2020. Based on the criteria, 10 agricultural and mining sector companies have been obtained to serve as research samples. The statistical method used is multiple regression analysis. The results showed that profitability and size had a positive effect on tax management.