COMPANY'S FINANCIAL PERFORMANCE AND COMPANY'S DEBT LEVEL ITS EFFECT ON TAX MANAGEMENT WITH COMPANY SIZE AS A MEDIATION VARIABLE AT PT. BANK NEGARA INDONESIA (Persero) Tbk PERIOD 2016-2022

Abstract

This study aims to determine the effect of company financial performance and corporate debt levels on tax management with company size as a mediating variable at PT. Bank Negara Indonesia (Persero) Tbk for the period 2016-2022 which is listed on the Indonesia Stock Exchange (IDX) for the period 2017 - 2021. This type of research uses secondary data. The sampling technique used was purposive sampling. The data analysis method used is Path Analysis with SPSS. The results of this study show that the company's financial performance and the company's debt level influence tax management with company size as a mediating variable at PT. Bank Negara Indonesia (Persero) Tbk for the 2016-2022 period both partially and simultaneously, there are those that have a positive and significant effect and there are those that have a negative and insignificant effect.