The Influence Of Fixed Assets, Debt Levels, Company Profitability, And Capital Intensity Ratio On Tax Management In Manufacturing Companies Listed On The Indonesia Stock Exchange For The Period 2018-2022

Abstract

The The purpose of this study is to examine the influence of fixed assets, debt levels, company profitability, and the capital intensity ratio on tax management in manufacturing companies listed on the IDX for the period 2018–2022, both partially and simultaneously. To achieve desired profitability and liquidity, tax management can be optimized. Effective tax administration is crucial to prevent businesses from engaging in tax law violations or tax evasion. The population in this study consists of all manufacturing companies listed on the IDX during the 2018–2022 period, totaling 177 companies, with a sample size of 285 analytical units. The research method employs multiple linear regression analysis techniques. The results of this study indicate that fixed assets, company profits, and the capital intensity ratio do not affect tax management. The debt level has a positive effect on tax management. Fixed assets, debt level, company profits, and the capital intensity ratio simultaneously affect tax management in manufacturing companies listed on the IDX for the 2018–2022 period.