PENGARUH PROFITABILITAS, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN PAJAK (STUDI KASUS DI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)

Abstrak

This study is a quantitative analysis aimed at investigating the impact of profitability, leverage, and industry dimension on the implementation of tax management in manufacturing industries listed on the Indonesia Stock Exchange (BEI) from 2017 to 2021. A total of 58 industries were selected as samples using purposive sampling method, with data obtained from annual reports of the industries. The main analytical method used was multiple linear regression. The research findings indicate that profitability has a positive effect on the implementation of tax management in manufacturing industries listed on the BEI during the period. Leverage also proved to influence the implementation of tax management during the same period. However, there is no evidence to suggest that industry dimension has a significant impact on the implementation of tax management in manufacturing industries listed on the BEI during the period.

Keywords: Profitability, Leverage, Company Size, Tax Management