PENGARUH SIZE, PROFITABILITAS, LEVERAGE DAN CAPITAL INTENSITY RATIO TERHADAP MANAJEMEN PAJAK

Eti Fitriana, Wikan Isthika
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引用次数: 2

Abstract

This research aims to find out the effect of size, profitability, leverage, and capital intensity ratio on tax management. This research uses data over the period 2014 to 2018 from manufacturing companies listed in Indonesia Stock Exchange. Whereas, as the samples are consumer goods sectors companies. The determination of sample was made by applying purposive sampling methods. Multiple linear regression technique was used to analyze the data. Furthermore, from the testing data, this research shows that size and capital intensity ratio have an effect on the tax management. Whereas, profitability and leverage have no effect on the tax management.
震级、盈利能力、杠杆和资本利率对税务管理的影响
本研究旨在找出规模、盈利能力、杠杆率和资本密集率对税收管理的影响。本研究使用了2014年至2018年期间在印度尼西亚证券交易所上市的制造业公司的数据。然而,由于样本是消费品行业的公司。采用目的取样法对样品进行测定。采用多元线性回归技术对数据进行分析。此外,从测试数据来看,本研究表明规模和资本密集度对税收管理有影响。而盈利能力和杠杆对税务管理没有影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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