PENGARUH SIZE, LEVERAGE, PROFITABILITY, INVENTORY INTENSITY DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK

STEFFI EFATA WIJAYA; MEIRISKA FEBRIANTI

doi:10.34208/jba.v19i1a-4.296

PENGARUH SIZE, LEVERAGE, PROFITABILITY, INVENTORY INTENSITY DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK

Authors

STEFFI EFATA WIJAYA STIE Trisakti
MEIRISKA FEBRIANTI STIE Trisakti

DOI:

https://doi.org/10.34208/jba.v19i1a-4.296

Keywords:

Tax Management, Effective Tax Rate, Corporate Characteristic, Corporate Governance

Abstract

The purpose of this research is to analyze and obtain empirical evidence of the effect of size, leverage, profitability, inventory intensity, and corporate governance to tax management. This research uses effective tax rate as an indicator to measure tax management. The population in this research is 136 manufacture companies that listed in Indonesian Stock Exchange from 2013 to 2015. Based on criteria, 62 manufacturing companies have obtained. The statistical method used in this research is multiple regression analysis. The result show that profitability has negative effect to tax management. Independent commissioner as an indicator of corporate governance has positive effect to tax management. Another result showed that size, leverage, and inventory intensity have no influence to tax management.

Published

2018-05-09

How to Cite

WIJAYA, STEFFI EFATA, and MEIRISKA FEBRIANTI. 2018. “PENGARUH SIZE, LEVERAGE, PROFITABILITY, INVENTORY INTENSITY DAN CORPORATE GOVERNANCE TERHADAP MANAJEMEN PAJAK”. Jurnal Bisnis Dan Akuntansi 19 (1a-4):274-80. https://doi.org/10.34208/jba.v19i1a-4.296.