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PENGARUH INTENSITAS ASET TETAP, LEVERAGE, DAN PAJAK TANGGUHAN TERHADAP MANAJEMEN PAJAK (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020 - 2024)

This study aims to determine the effect of fixed asset intensity, leverage, and deferred tax on tax management, proxied by the Effective Tax Rate (ETR). The population of this study are manufacturing companies in the basic chemical industry sector listed on the Indonesia Stock Exchange in 2020-2024 with a purposive sampling method. The sample size was 30 companies with a total of 150 observations. This study used a quantitative approach with secondary data. This study used panel data regression analysis with Eviews 13 software. The results of the study state that fixed asset intensity and deferred tax significantly effecf tax manage,ent, while leverage has a negative effect and insignificant effect. Keywords: Fixed asset intensity, leverage, and deferred tax, tax management, and effective tax rate.

Availability
#
Central Library (REFERENCE) T1943922026
T194392
Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1943922026
Publisher
Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xi, 140 hlm.; ab.; 29 cm.
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Prodi Ekonomi Akuntansi
Manajemen Pajak
Specific Detail Info
-
Statement of Responsibility
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No other version available

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