Skripsi

PENGARUH FIRM SIZE, LEVERAGE, RETURN ON ASSETS, DAN INTENSITAS PERSEDIAAN TERHADAP MANAJEMEN PAJAK (STUDI PADA PERUSAHAAN SEKTOR BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN (2020-2022).

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Penilaian

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This research aims to examine the influence of Firm Size, Leverage, Return On Assets, and Inventory Intensity on Tax Management. This research is quantitative descriptive research. The data used in this research is secondary data in the form of company annual reports sourced from the Indonesian Stock Exchange website and the company's website. The population used in this research is primary consumer goods sector companies listed on the Indonesia Stock Exchange. The sample in this study used a purposive sampling method so that 48 companies were obtained as samples with a research period of 3 years, and 144 data observations were obtained that could be processed. This research uses multiple linear regression analysis using SPSS version 26 software. The results of this research show that firm size and leverage have no effect on tax management. Meanwhile, return on assets and inventory intensity influence tax management. Together, firm size, leverage, return on assets, and inventory intensity influence tax management.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2307006396	T130567	T1305672023	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T1305672023

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya., 2023

Collation

xxix, 69 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.460 7

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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