Abstract
This research aims to determine the effect of profitability, size, fixed asset intensity, and tax incentive to tax management using effective tax rates as an indicator. The data in this research obtained from the annual report of financial statements on manufacturing companies listed in the Indonesian Stock Exchange period 2011-2017. Sample selection method used purposive sampling method. Analytical techniques in this research used descriptive statistics, panel data regression, test classic assumptions and hypothesis testing. The total sample in this research are 48 companies. The result proves that profitability, size, tax incentive have a negative effect to tax management using effective tax rates as an indicator. Fix asset intensity has no effect to tax management using effective tax rates as an indicator.
Highlights
The Effect of Profitability, Leverage, Company Size, Intensity of Fixed Assets and Facilities on Tax Management with Effective Tax Rates Indicators
This research aims to determine the effect of profitability, size, fixed asset intensity, and tax incentive to tax management using effective tax rates as an indicator
The data in this research obtained from the annual report of financial statements on manufacturing companies listed in the Indonesian Stock Exchange period 2011-2017
Summary
Leverage merupakan suatu indikator yang digunakan untuk melihat bagaimana kemampuan sebuah perusahaan dalam melakukan pengelolaan dan pelunasan atas kewajiban. Maka hipotesis pada penelitian ini adalah: Hipotesis 2: Leverage berpengaruh negatif signifikan terhadap manajemen pajak dengan indikator tarif pajak efektif. Salah satu cara yang dapat dilakukan perusahaan yaitu dengan mengadopsi praktek akuntansi yang efektif untuk menurunkan tarif pajak efektif (ETR) sebuah perusahaan.Dari uraian di atas, maka hipotesis pada penelitian ini adalah: Hipotesis 3: Ukuran Perusahaan berpengaruh negatif signifikan terhadap manajemen pajak dengan indikator tarif pajak efektif. Maka hipotesis pada penelitian ini adalah: Hipotesis 4: Intensitas Aset Tetap berpengaruh positif signifikan terhadap manajemen pajak dengan indikator tarif pajak efektif. Manajemen pajak pada perusahaan yang dikenakan tarif pajak yang rendah akan cenderung menjaga agar perusahaan menaati peraturan perpajakan sehingga tidak dikenakan sanksi terkait dengan pelanggaran peraturan perpajakan yang dapat merugikan perusahaan.Dari uraian di atas, maka hipotesis pada penelitian ini adalah: Hipotesis 5: Fasilitas Perpajakan berpengaruh negatif signifikan terhadap manajemen pajak dengan indikator tarif pajak efektif.
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