The impact of profitability, liabilities and firm size on tax management in mining companies at Indonesia Stock Exchange

Tiffanny, Tiffanny (2021) The impact of profitability, liabilities and firm size on tax management in mining companies at Indonesia Stock Exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Tax management is conducted by the company in payment of tax effectively. The purpose of this research is to determine the impact of profitability, liabilities and firm size on tax management in mining companies at Indonesia Stock Exchange. The population is determined in amount of 47 mining companies in Indonesia Stock Exchange. The research method implemented in this research is multiple linear regression analysis in order to determine the impact of profitability, liabilities and firm size on tax management in mining companies at Indonesia Stock Exchange. After conducting the research, it can determine some conclusions. Profitability has significant impact partially on tax management in mining companies at the Indonesia Stock Exchange. Liabilities have a significant impact partially on tax management in mining companies at the Indonesia Stock Exchange. Firm size has no significant impact partially on tax management in mining companies at the Indonesia Stock Exchange. Profitability, liabilities and firm size have significant impacts simultaneously on tax management in mining companies at the Indonesia Stock Exchange./ Manajemen laba dilakukan oleh perusahana dalam pembayaran pajak secara efektif. Tujuan dari penelitian ini adalah untuk menentukan pengaruh profitabilitas, hutang dan ukuran perusahaan terhadap manajemen laba pada perusahaan pertambangan di Bursa Efek Indonesia. Populasi ditentukan sejumlah 47 perusahaan pertambangan di Bursa Efek Indonesia. Metode penelitian diterapkan dalam penelitian adalah analisis regresi linear berganda untuk menentukan pengaruh profitabilitas, hutang dan ukuran perusahaan terhadap manajemen laba pada perusahaan pertambangan di Bursa Efek Indonesia. Setelah melakukan penelitian, dapat ditentukan beberapa kesimpulan. Profitabiltias memiliki pengaruh signifikan secara parsial terhadap manajemen laba pada perusahaan pertambangan di Bursa Efek Indonesia. Hutang memiliki pengaruh signifikan secara parsial terhadap manajemen laba pada perusahaan pertambangan di Bursa Efek Indonesia. Ukuran perusahaan tidak memiliki pengaruh signifikan secara parsial terhadap manajemen laba pada perusahaan pertambangan di Bursa Efek Indonesia. Profitabilitas, hutang dan ukuran perusahaan memiliki pengaruh signifikan secara simultan terhadap manajemen laba pada perusahaan pertambangan di Bursa Efek Indonesia.

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