Pengaruh Profitabilitas, CIR, Size, dan Leverage pada Manajemen Pajak Perusahaan Manufaktur di BEI 2012-2015
on
Authors:
Ricco Ronaldo Sinaga, I Made Sukartha
Abstract:
“Tax management is the management of tax obligations by employing strategies to minimizethe amount of tax burden. Variables that are expected to affect tax management includeprofitability, capital intensity ratio, size, and leverage. The purpose of this study is todetermine the effect of profitability, capital Intensity Ratio, Size and Leverage on taxmanagement. This research is conducted in Indonesia Stock Exchange in ManufacturingSector period 2012-2015, with nonprobability sampling, especially purposive sampling.Data collection was done through non participant observation. The analysis technique usedis multiple liniear regression. From the results of data analysis proves that there is apositive effect of profitability, capital intensity ratio, size and leverage of companies in taxmanagement in manufacturing companies listed on the Indonesia Stock Exchange period2012-2015. These effects occur simultaneously and partially.Keywords: Profitability, capital intensity ratio, size, leverage, tax management”
Keywords
Profitability, capital intensity ratio, size, leverage, tax management
Downloads:
Download data is not yet available.
References
References Not Available
PDF:
https://jurnal.harianregional.com/akuntansi/full-37516
Published
2018-02-19
How To Cite
SINAGA, Ricco Ronaldo; SUKARTHA, I Made. Pengaruh Profitabilitas, CIR, Size, dan Leverage pada Manajemen Pajak Perusahaan Manufaktur di BEI 2012-2015.E-Jurnal Akuntansi, [S.l.], v. 22, n. 3, p. 2177-2203, feb. 2018. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-37516. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/EJA.2018.v22.i03.p20.
Citation Format
ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian
Issue
Vol 22 No 3 (2018)
Section
Articles
Copyright
This work is licensed under a Creative Commons Attribution 4.0 International License
Discussion and feedback