PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS DAN INTENSITAS PERSEDIAAN TERHADAP MANAJEMEN PAJAK

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.