SITOMPUL, ADRIS GITO (2025) PENGARUH FASILITAS PERPAJAKAN, RETURN ON ASSET, LEVERAGE, DAN INTENSITAS ASET TERHADAP MANAJEMEN PAJAK (Studi Empiris Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2024). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The purpose of this study is to examine and collect empirical data related to the influence of tax incentives, Return on Assets, Leverage, and asset intensity on tax management. In this analysis, tax incentives, Return on Assets, Leverage, and asset intensity are the independent variables considered. Tax management is the dependent variable in this study. This study applies a causal research design to explain the causal relationship between the independent variables and the dependent variable. A total of 95 food and beverage manufacturing companies listed on the Indonesia Stock Exchange between 2020 and 2024 served as the population in this study. Sampling used a purposive sampling method and utilized annual financial reports from the official IDX website of each company. IBM SPSS 26 software and descriptive statistical analysis techniques were used in the study. The results of this study indicate that return on assets and fixed asset intensity have an effect on tax management, while tax incentives and leverage have no effect on tax management. The implications of this study are that entities with large fixed assets need more supervision regarding tax compliance, and tax incentive policies are not necessarily effective in influencing tax management behavior in this sector. Keywords: Tax Facilities, Return on Assets, Leverage, Asset Intensity, Tax Management Tujuan dari penelitian ini adalah untuk menguji dan mengumpulkan data empiris terkait pengaruh fasilitas pajak, Return on Assets, Leverage, dan intensitas aset terhadap manajemen pajak. Dalam analisis ini fasilitas pajak, Return on Asset, Leverage, dan intensitas aset adalah variabel independen yang dipertimbangkan. Manajemen pajak pada penelitian ini sebagai variabel dependen. Penelitian ini menerapkan desain penelitian kausal untuk menjelaskan hubungan sebab-akibat pengaruh variabel independen terhadap variabel dependen. Sebanyak 95 perusahaan manufaktur food & beverage yang tercatat di Bursa Efek Indonesia antara tahun 2020- 2024 dijadikan sebagai populasi pada penelitian ini. Pengambilan sampel menggunakan metode purposive sampling dan memanfaatkan laporan keuangan tahunan dari situs resmi BEI masing-masing perusahaan. Perangkat lunak IBM SPSS 26 dan teknik analisis statistik deskriptif digunakan dalam penelitian. Hasil penelitian ini menunjukkan bahwa, return on asset dan intensitas aset tetap berpengaruh terhadap manajemen pajak, sedangkan fasilitas pajak dan leverage tidak berpengaruh terhadap manajemen pajak. Implikasi penelitian ini entitas dengan aset tetap yang besar perlu pengawasan lebih terkait kepatuhan pajak, serta kebijakan insentif pajak belum tentu efektif mempengaruhi perilaku manajemen pajak di sektor ini. Kata Kunci: Fasilitas Perpajakan, Return on Asset, Leverage, Intensitas Aset, Manajemen Pajak
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