The Effect Of Fixed Assets, Leverage, Company Profit And Capital Intensity Ratio On Tax Management In Manufacturing Companies Listed On The Indonesia Stock Exchange

Friyan Satria; Nathan Nathan

doi:10.8888/ijospl.v4i1.118

Authors

Friyan Satria Universitas Pelita Harapan
Nathan Nathan Universitas Pelita Harapan

DOI:

https://doi.org/10.8888/ijospl.v4i1.118

Keywords:

Fixed Assets, Company Profit and Tax Management

Abstract

Indonesia is a country that has high economic potential and starts to get international attention. Indonesia - Southeast Asia's largest economy- has a number of characteristics that put the country in a great position to experience rapid economic development. In addition, in recent years there has been strong support from the central government to curb Indonesia's dependence on (raw) commodity exports, while increasing the role of the manufacturing industry in the economy. Infrastructure development is also the main goal of the government, and which needs to cause a multiplier effect in the economy. The method used by the writer in this research is quantitative descriptive method. Descriptive method is used to gather quantitative data for the population sample's statistical analysis in order to reach the company’s target in the future. This research analyses the effect of fixed assets, leverage, company profit and capital intensity ratio on tax management. The object of this study are manufacturing companies listed on the Indonesia stock exchange. The sampling method used is purposive sampling with 70 companies eligible and taken as samples, which result in total of 210 observations used in this study.

Keywords : Fixed Assets, Company Profit and Tax Management

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