PENGARUH LEVERAGE, PROFITABILITAS, FASILITAS PERPAJAKAN DAN CAPITAL INTENSITY RATIO TERHADAP MANAJEMEN PAJAK

Abstract

This study’s objective is to determine how leverage, profitability, tax facilities, and capital intensity ratio influence tax management in non-cyclicals consumer goods companies listed on the Indonesia Stock Exchange (BEI) between 2021 and 2024. The study uses a quantitative strategy based on targeted sampling and it used secondary data in the from company annual reports, resulting in of 192 data samples. using SPSS version 26. The analytical method conducts a multivariate linear regression analysis.

The study found that profit is the only factor that has a positive effect on tax management, leverage has a negative effect. The capital intensity ratio and tax benefits, the two other variables, provide no clear influence on tax management.