AKRUAL : Jurnal Akuntansi dan Keuangan
Vol 4 No 2 (2022): AKRUAL: Jurnal Akuntansi dan Keuangan

PENGARUH COMPANY SIZE DAN LEVERAGE TERHADAP TAX MANAGEMENT

Rianto Rianto (Universitas Islam As-Syafiiyah)
Dede Mutiara Nuraisyah (Universitas Islam As-Syafiiyah)

Article Info

Publish Date
11 Jan 2023

Abstract

This study aims to examine the effect of firm size and leverage on tax management. In this study, tax management is measured using the effective tax rate (ETR), company size is measured using SIZE and leverage is measured using the debt ratio (Debt Ratio). The sample used in this study were mining companies listed on the Indonesia Stock Exchange and publishing their annual financial reports in 2016-2020 with 30 companies selected using the purposive sampling method, obtained 60 data from 12 companies with five years of observation. The results of this study indicate that firm size has no significant effect on tax management while leverage has a significant effect on tax management.

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Journal Info
AKRUAL : Jurnal Akuntansi dan Keuangan
Website

Abbrev

Akrual

Publisher

Universitas Islam As-Syafi'iyah

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

An objective of the AKRUAL : Jurnal Akuntansi dan Keuangan is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of business research. The AKRUAL : Jurnal Akuntansi dan Keuangan is intended to be the journal for publishing articles reporting the ...