The effect of fixed assets, leverage, company profit and capital intensity ratio on tax management in manufacturing companies listed on the Indonesia stock exchange

Nathan, Nathan (2022) The effect of fixed assets, leverage, company profit and capital intensity ratio on tax management in manufacturing companies listed on the Indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.

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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'sstatistical analysisin 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 of210 observations used in this study. / Indonesia merupakan negara yang memiliki potensi ekonomi tinggi dan mulai diperhatikan dunia internasional. Indonesia - ekonomi terbesar di Asia Tenggara - memiliki sejumlah karakteristik yang menempatkan negara ini pada posisi yang bagus untuk mengalami perkembangan ekonomi yang pesat. Selain itu, dalam beberapa tahun terakhir ada dukungan kuat dari pemerintah pusat untuk mengekang ketergantungan Indonesia pada ekspor komoditas (mentah), sekaligus meningkatkan peran industri manufaktur dalam perekonomian. Pembangunan infrastruktur juga menjadi tujuan utama pemerintah, dan perlu menimbulkan multiplier effect dalam perekonomian. Metode yang digunakan penulis dalam penelitian ini adalah metode deskriptif kuantitatif. Metode deskriptif digunakan untuk mengumpulkan data kuantitatif untuk analisis statistik sampel populasi guna mencapai target perusahaan di masa yang akan datang. Penelitian ini menganalisis pengaruh rasio aktiva tetap, leverage, laba perusahaandan intensitas modalterhadap manajemen pajak. Objek penelitian ini adalah perusahaan manufaktur yang terdaftardi Bursa Efek Indonesia periode 2018-2020. Metode pengambilan sampel yang digunakan adalah purposive sampling dengan 70 perusahaan yang memenuhi syarat dan diambil sebagai sampel,sehingga dalampenelitian ini digunakan total 210 observasi.

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