PENGARUH FASILITAS PERPAJAKAN, HUTANG PERUSAHAAN DAN INTENSITAS PERSEDIAAN TERHADAP MANAJEMEN PAJAK PADA PERUSAHAAN MANUFAKTUR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2019-2023
indonesia
DOI:
https://doi.org/10.61896/jibi.v2i4.101Keywords:
Fasilitas perpajakan, Utang Perusahaan, intensitas persediaanAbstract
ABSTRAKPemerintah Indonesia telah memberikan berbagai insentif pajak untuk perusahaan- perusahaan yang beroperasi di sektor-sektor tertentu, termasuk industri makanan dan minuman, yang diharapkan dapat membantu meningkatkan daya saing dan keberlanjutan usaha. Studi ini bertujuan untuk menganalisis dampak lembaga pajak, kewajiban perusahaan dan intensitas persediaan pada manajemen pajak perusahaan Indonesia. Data yang digunakan dalam penelitian ini adalah data sekunder dari 95 perusahaan yang terdaftar di Pertukaran Indonesia. Metode analitik yang digunakan adalah normalitas, plechroisme, dan regresi berganda dengan pengujian parsial dan simultan yang besar. Hasil penelitian menunjukkan bahwa lembaga pajak, kewajiban perusahaan dan kekuatan inventaris memiliki dampak signifikan pada manajemen pajak. Agen pajak memiliki dampak positif pada manajemen pajak. Ini berarti bahwa agen pajak yang diperoleh dari perusahaan kami akan meningkatkan Biro Pajak. Hutang perusahaan juga menunjukkan dampak positif. Ini menunjukkan bahwa semakin tinggi kewajiban perusahaan, semakin besar perhatian yang diberikan kepada manajemen pajak perusahaan. Selain itu, kekuatan inventaris memiliki dampak besar pada manajemen pajak. Ini menunjukkan bahwa perusahaan dengan inventaris yang lebih tinggi cenderung lebih memperhatikan strategi pajak mereka.
Kata Kunci: Fasilitas perpajakan, Utang Perusahaan, intensitas persediaan
ABSTRACTThe Indonesian government has provided various tax incentives for companies operating in certain sectors, including the food and beverage industry, which are expected to help improve business competitiveness and sustainability. This study aims to analyze the impact of tax institutions, corporate liabilities and inventory strength on tax management of Indonesian companies. The data used in this study are secondary data from 95 companies listed on the Indonesia Stock Exchange. The analytical methods used are normality, plechroism, and multiple regression with large partial and simultaneous tests. The results of the study indicate that tax institutions, corporate liabilities and inventory strength have a significant impact on tax management. Tax agencies have a positive impact on tax management. This means that the tax agents obtained from our company will increase the Tax Bureau. Corporate debt also shows a positive impact. This shows that the higher the corporate liability, the greater the attention given to corporate tax management. In addition, inventory strength has a significant impact on tax management. This shows that companies with higher inventories tend to pay more attention to their tax strategies.
Keywords: Tax facilities, Corporate Debt, inventory intensity
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