The Effect of Fixed Asset Intensity, Debt Level, Sales Growth, and Profitability on Tax Management (Study on Consumer Non Cyclicals Sector Companies on the Indonesia Stock Exchange (IDX) Period 2019 - 2021)

Abstract

This study aims to analyze the effect of fixed assets intensity, debt levels, sales growth and profitability on tax management. This research uses a quantitative type of research. The data analysis method used in this study is the panel data regression analysis method with eviews 12 software tools. The population of this study is consumer non- cyclicals sector companies listed on the IDX and have released the annual reports during the period 2019-2021. The selection of research samples was based on the non-probability sampling method using a purposive sampling technique. The results of this study concluded that (1) partial fixed assets intensity and debt levels have no significant effect on tax management, (2) sales growth and profitability have a significant effect on tax management, (3) while fixed assets intensity, debt levels, sales growth and profitability have a simultaneous effect on tax management.