Sep 2026· Jurnal Nusa Akuntansi· 0 citations· 34 references
Abstract
This study aims to determine and analyze the effect of firm size, profitability, and inventory intensity on tax management. This research employs a quantitative approach using secondary data in the form of annual financial statements. The population consists of all energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, totaling 91 companies. The sample was selected using a purposive sampling method, resulting in 10 companies observed over five years, for a total of 50 observations. The data were analyzed using panel data regression with the Common Effect Model (CEM). The data processing was conducted using EViews 12 software. The results indicate that firm size has a significant effect on tax management, profitability has no significant effect on tax management, and inventory intensity has a significant effect on tax management. Simultaneously, firm size, profitability, and inventory intensity have a significant effect on tax management.
This study aims to analyze and determine the effect of Tax Planning, Dividend Policy, and Capital Intensity on Firm Value. The type of research used is quantitative. The sampling technique uses purposive sampling. The data used are secondary data with media in the form of financial reports of non-cyclical consumer comp...
S. Delawati, Jasmi Indra· Jurnal Nusa Akuntansi· 0 citations
This study aims to examine the effect of capital intensity and firm size on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employed a quantitative approach using secondary data obtained from the companies' financial statements. The sample...
This study aims to analyze the effect of Liquidity, Firm Size, Capital Structure, and Profitability on Firm Value in primary consumer goods manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sampling technique employed in this study w...
This research was conducted to analyze the effect of Operating Cash Flow, Company Size, and Sales Growth on Tax Avoidance. The research was conducted on Financial Sector Companies listed on the Indonesia Stock Exchange in 2021-2025. This research employs a quantitative approach using an associative research design to t...
Bunga A. Asmaul Husna, Sri Agustini· Jurnal Akuntansi Keuangan da...· 0 citations
This study aims to analyze the effect of dividend policy, firm size, and profitability on firm value in banking sector companies listed on the Indonesia Stock Exchange during the period 2020–2025. This research employs a quantitative method with an associative approach. The sampling technique used is Non-Probability Sa...
This study aims to determine the effect of sales growth, audit committees, and company size on tax avoidance. This quantitative research utilizes secondary data collected from the official website of the Indonesia Stock Exchange (IDX) and the official websites of each company. The population of this study was 106 finan...
Nur Lisa Aryani, Sri Agustini· Jurnal Akuntansi Keuangan da...· 0 citations
We use cookies to run the site and, with your consent, for analytics and to show ads.
See our Cookie Policy.
