Pengaruh Fixed Asset Intensity, Management Compensation, dan Firm Size terhadap Tax Management (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI pada Tahun 2016-2020)

Abstract

The purpose of this research are to test the influence of Fixed Asset Intensity, Management Compensation and Firm Size on Tax Management. The independent variables used are Fixed Asset Intensity, Management Compensation and Firm Size. The dependent variable used is Tax Management. This research is a type of quantitative research using secondary data. The population in this study are manufacturing companies in the consumer goods industry sector on the Indonesia Stock Exchange in 2016-2020. The method used is purposive sampling because this research has certain sample criteria that are adapted to the research objectives. Based on the purposive sampling method, the number of samples of manufacturing companies in the consumer goods industry sector in this study was 85 samples. In testing the hypothesis using multiple regression analysis with the help of the E-Views 9 program. Based on the results of the F test, it can be seen that the Fixed Asset Intensity, Management Compensation, and Firm Size simultaneously affect Tax Management. Based on the results of the t test, it can be seen that the Fixed Asset Intensity has no effect on Tax Management, Management Compensation has an effect on Tax Management, and Firm Size has an effect on Tax Management.