PENGARUH KEUNTUNGAN PERUSAHAAN, TINGKAT UTANG, DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN PAJAK PADA SUB FARMASI DAN KOMPONEN PELAYANAN KESEHATAN PERIODE 2020-2024
Article Sidebar
Main Article Content
Abstract
This study aims to analyze the influence of corporate profits, debt levels, and company size on tax management in the pharmaceutical and healthcare sub-sectors listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. This study uses a quantitative approach with secondary data obtained from the company's annual financial reports available on the Indonesia Stock Exchange website (www.idx.co.id). The sampling technique used purposive sampling, resulting in 40 company data from 18 companies that met the criteria. Data analysis was conducted using panel data regression through the Chow test, the Hausman test, and the Lagrange Multiplier (LM) test. The results show that corporate profits (measured by ROA) have a positive and significant effect on tax management, while debt levels (DER) and company size (SIZE) do not have a significant effect on tax management. The Adjusted R-squared test shows that 62.74% of the variation in tax management can be explained by the three independent variables, while mortality is influenced by other factors outside the model. This study is expected to contribute to understanding the factors that influence tax management practices and provide recommendations for policymakers and companies.
Downloads
Article Details
Section
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
How to Cite
References
[[1] Adnantara, K. F. (2016). Pengaruh Ukuran Perusahaan, Tingkat Hutang, dan Profitabilitas terhadap Manajemen Pajak dengan Indikator Tarif Pajak Efektif pada Perusahaan Properti dan Real Estate. pada jurusan Akuntansi. Sekolah Tinggi Ilmu Ekonomi Triatma Mulya.
[2] Aryanti, E. S., & Gazali, M. (2019). Pengaruh Keuntungan Perusahaan, Tingkat Utang, dan Aset Tetap Terhadap Manajemen Pajak Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Sub Sektor Logam dan Sejenisnya di Bursa Efek Indonesia (BEI) Periode 2014-2017. In Prosiding Seminar Nasional Pakar, (pp. 2-10).
[3] Azura, S. (2020). Analisis Faktor yang Mempengaruhi Manajemen Pajak dengan
Indikator Tarif Pajak Efektif (ETR) (Studi Empiris Pada Perusahaan Manufaktur
Sektor Industri Barang Komsumsi yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2019). (Doctoral dissertation, Universitas Islam Negeri Sultan Syarif Kasim Riau).
[4] Cao, H. &. (2009). Study on The Tax Planning Enterprise Income Tax. International Journal of Business and Management, 4(5).
[5] Damayanti, T., & Gazali, M. (2018). Pengaruh capital intensity ratio dan inventory intensity ratio terhadap effective tax rate. In Prosiding Seminar Nasional Cendekiawan, (pp.1237-1242).
[6] Erlitasari, T., Pahala, I., & Utaminingtyas, T. H. (2022). Pengaruh Profitabilitas, Tingkat Utang, Intensitas Aset Tetap & Ukuran Perusahaan terhadap Manajemen Pajak. Jurnal Akuntansi, Perpajakan dan Auditing, 534-551
[7] Firdaus, Nadia Dewi, et al. (2023). Strategi Harmoni Hak dan Kewajiban Bela Negara Melalui Pajak. Jurnal Pendidikan Transformatif, 24-34.
[8] Januarti. (2004). Pendekatan dan Kritik Teori Akuntansi Positif. Jurnal Akuntansi dan Auditing Vol.1(1), 83-94.
[9] Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure. Journal of Financial Economics, 3(4), 305-360.
[10] Kasmir. (2016). Analisis Laporan Keuangan. Jakarta: Rajawali Pers.
[11] Mclaren, J. (2008). The Distinction Between Tax Avoidance and Tax Evasion has Become Blurred in Australia: Why has it Happened. Journal of the Australasian Tax Teachers Association.
[12] Minnick, K. &. (2010). Do corporate governance characteristics influence tax management. Journal of corporate finance 6(5), 703-718.
[13] Oktafian, M. (2014). Pengaruh Corporate Governance Terhadap Tax Avoidance, 111.
[14] Paborong, S. P. (2021). Pengaruh Intensitas Aset Tetap,Profitabilitas Dan Tax Amnesty Terhadap Tarif Pajak Efektif (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2016-2019). Doctoral Dissertation, Universitas Atma Jaya Yogyakarta.
[15] Permatasari. (2004). Transfer Pricing sebagai Salah Satu Strategi Perencanaan Pajak Bagi Perusahaan Multinasioal. Jurnal Bina Ekonomi.
[16] Santoso, G. A. (2023). Jurnal Pendidikan Transformatif ( Jupetra ) Kakarteristik Karakter Pahlawan Nasional dan Daerah Republik Indonesia Zaman Prakemerdekaan. Jurnal Pendidikan Transformatif.
[17] Santoso, G., Futeri, F. A., Wulansari, F., Dwi, M., & Okta, R. (2023). Jurnal Pendidikan Transformatif ( Jupetra ) Politik Luar Negeri Bebas Aktif Indonesia Untuk Perdamaian Dunia. Jurnal Pendidikan Transformatif ( Jupetra ).
[18] Suganda, T. R. (2018). Event Study Teori dan Pembahasan Reaksi Pasar Modal Indonesia. CV. Seribu Bintang, 1689–1699.