Saudi journal of economics and finance最新文献

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The Effect of Financial Literacy, Financial Behavior, and Quality of Accounting Learning on Consumptive Behavior (Case Study on Accounting Students at Private Higher Education Jakarta) 财务素养、财务行为和会计学习质量对消费行为的影响(以雅加达私立高等学校会计专业学生为例)
Saudi journal of economics and finance Pub Date : 2023-10-11 DOI: 10.36348/sjef.2023.v07i10.002
Andry Widayat, Nengzih Nengzih
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引用次数: 0
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) 固定资产强度、债务水平、销售增长和盈利能力对税收管理的影响(对印尼证券交易所(IDX) 2019 - 2021年消费类非周期性行业公司的研究)
Saudi journal of economics and finance Pub Date : 2023-10-10 DOI: 10.36348/sjef.2023.v07i10.001
Nurtiyas Nurtiyas, Nengzih Nengzih
{"title":"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)","authors":"Nurtiyas Nurtiyas, Nengzih Nengzih","doi":"10.36348/sjef.2023.v07i10.001","DOIUrl":"https://doi.org/10.36348/sjef.2023.v07i10.001","url":null,"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.","PeriodicalId":487048,"journal":{"name":"Saudi journal of economics and finance","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-10-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136360636","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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