Jurnal Ekonomika Manajemen Dan Bisnis
Vol. 1 No. 1 (2022): Jurnal Ekonomika Manajemen dan Bisnis (JEMB)

Analisis Pengaruh Leverage, Profitability, Capital Intensity Ratio Terhadap Manajemen Pajak Dengan Indikator Effective Tax Rate (Etr) Pada Perusahaan Lq45 Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2016-2018

Murniati Murniati (Universitas Dharma Andalas)

Article Info

Publish Date
30 Aug 2022

Abstract

This study aims to analyze the effect of leverage on tax management and analyze the effect of profitability on tax management and analyze the effect of capital intensity ratio on tax management. The object of this research is leverage, profitability, and capital intensity ratio on tax management. The independent variable is a variable that affects the dependent variable, either positively or negatively. The independent variables in this study are leverage, profitability, and capital intensity ratio. While the dependent variable is tax management. The results of the study indicate that the leverage variable has no significant effect on tax management, thus indicating that the level of leverage does not affect the company's tax management.

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Journal Info
Jurnal Ekonomika Manajemen Dan Bisnis
Website

Abbrev

jemb

Publisher

CV ITTC Indonesia

Subject

Economics, Econometrics & Finance Education

Description

Jurnal Ekonomi Manajemen dan Bisnis (JEMB) (E-ISSN : 2962-9322) diterbitkan oleh CV.ITTC INDONESIA. JEMB menyediakan forum bagi Mahasiswa dan Dosen untuk mengeksplorasi masalah dan merefleksikan penelitian kuantitatif. JEMB adalah jurnal daring yang didedikasikan untuk publikasi penelitian ...