Determinan Kinerja Keuangan dalam Praktik Manajemen Pajak
DOI:
https://doi.org/10.60023/ks06gh16Keywords:
Corporate Performance, Financial Ratios, Tax ManagementAbstract
This study adopts a comprehensive approach to measuring corporate financial performance by integrating multiple financial ratios, including profitability, liquidity, solvency, and activity ratios, to examine their influence on tax management. The objective of this study is to analyze the effects of profitability, solvency, liquidity, and activity ratios on tax management among consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2021–2023 period. This study employs a quantitative research design with a causal approach to investigate the relationships among variables. Multiple linear regression analysis is used as the primary analytical technique. The findings reveal that Return on Assets (ROA), Current Ratio (CR), and Total Asset Turnover (TATO) have a positive and statistically significant effect on tax management, whereas the Debt-to-Equity Ratio (DER) has a negative and statistically significant effect on tax management. These findings imply that financial performance serves as an important determinant of corporate tax management practices. Furthermore, the results provide empirical support for Agency Theory by demonstrating that conflicts of interest between managers and shareholders influence managerial decisions regarding tax management strategies in accordance with the company's financial performance.
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