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PENGARUH PROFITABILITY, LEVERAGE, CAPITAL INTENSITY, INVENTORY INTENSITY, COMPANY SIZE TERHADAP TAX PLANNING (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2018-2022).

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This research aims to examine and analyze the influence of Profitability, Leverage, Capital Intensity, Inventory Intensity, and Company Size on Tax Planning (An Empirical Study on Manufacturing Companies listed on the Indonesia Stock Exchange in the Years 2018-2022). The research period spans five years, from 2018 to 2022. This study adopts a quantitative approach utilizing secondary data. Data collection techniques involve literature study and documentation. The population consists of all manufacturing companies listed on the Indonesia Stock Exchange in the years 2018-2022. The sampling technique employs purposive sampling with predetermined criteria, resulting in 65 company samples. The data analysis method used is multiple linear regression analysis with SPSS 25 software as the testing tool. The research findings indicate that partially, Profitability, Capital Intensity, and Inventory Intensity have a positive and significant influence on Tax Planning. Conversely, Leverage has a negative and significant influence on Tax Planning, while Company Size does not significantly affect Tax Planning. Simultaneously, Profitability, Leverage, Capital Intensity, Inventory Intensity, and Company Size significantly influence tax planning.

Availability
Inventory Code Barcode Call Number Location Status
2307003750T126874T1268742023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1268742023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xviii, 86 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak
Specific Detail Info
-
Statement of Responsibility
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No other version available

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