Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Intensitas Aset Tetap dan Fasilitas Terhadap Manajemen Pajak dengan Indikator Tarif Pajak Efektif

Abstract

This research aims to determine the effect of profitability, size, fixed asset intensity, and tax incentive to tax management using effective tax rates as an indicator. The data in this research obtained from the annual report of financial statements on manufacturing companies listed in the Indonesian Stock Exchange period 2011-2017. Sample selection method used purposive sampling method. Analytical techniques in this research used descriptive statistics, panel data regression, test classic assumptions and hypothesis testing. The total sample in this research are 48 companies. The result proves that profitability, size, tax incentive have a negative effect to tax management using effective tax rates as an indicator. Fix asset intensity has no effect to tax management using effective tax rates as an indicator.

The Influence of Tax Management and Debt on Profitability on Consumer Goods Companies Listed on The Indonesian Stock Exchange for The Period 2019-2022

“…This shows that the sig value is 0.091 < 0.1, which means that tax management affect profitability (H1 is accepted). Afifah and Hasymi (2020) profitability has a significant negative effect on tax management, the results of this study are the author's reference for inverting research variables.…”

“…Where the dependent variable used by Afifah and Hasymi (2020) is Tax Management, while the dependent variable used by the author is Profitability. So the authors draw conclusions based on the results of the research conducted, that tax management can be a factor that has a large effect on profitability because taxes do significantly affect the value of the profits earned by the company.…”

“…Taxes are also useful for increasing the welfare of the State because the greater the amount of tax received, the better the State's finances (Djuniar, 2019). There are different interests between the government as a tax collector and companies as tax collectors, where the government tries to get the maximum tax revenue from each company, while on the other hand, companies try to pay as little tax as possible to get the maximum profit (Afifah and Hasymi, 2020). Many governments provide tax incentives to encourage certain behaviors.…”

PENGARUH EFFECTIVE TAX RATE, ARUS KAS, DAN KEPEMILIKAN MANAJERIAL TERHADAP KEBIJAKAN DIVIDEN (Studi Empiris Pada Perusahaan Barang Konsumsi yang Terdaftar di BEI Periode 2017-2021)

“…Pemerintah menerapkan berbagai peraturan termasuk pengenaan tarif pajak progresif untuk perorangan dan tarif pajak tetap untuk perusahaan. Tarif pajak efektif (ETR) merupakan jumlah pajak yang dibayar oleh perusahaan dibandingkan dengan laba perusahaan (Afifah, et al, 2020). Tarif Pajak efektif ini dapat dipengaruhi oleh beberapa faktor seperti tingkat keuntungan perusahaan, skala perusahaan, tingkat likuiditas perusahaan, tata kelola perusahaan, komposisi dewan komisaris dan direksi hingga berbagai faktor lainnya yang dapat mempengaruhi pengambilan keputusan manajemen (Hidayat, et al, 2021).…”

CORPORATE DYNAMICS: Exploring the Nexus of Company Size, Leverage, Profitability, and the Regulatory Role of Variable Tax Aggressiveness

“…And if the fixed assets are low, then it is classified as a small company. (Afifah & Hasymi, 2020) stated that the larger the company, the more aggressive it will be towards taxation. Because large companies have better economic and political problems when compared to small companies that are less concerned with tax planning and even tax aggressiveness.…”