Niswah Baroroh, Ema Suprapti, Linda Agustina, Heri Yanto, Santi Susanti
This research aims to examine the influence of capital intensity ratio, leverage, and management compensation towards the tax management with the profitability as a moderating variable and to determine differences in tax management before and after the tax amnesty. The population of this research is all manufacturing companies listed on the Stock Exchange in 2018. The sample used in this study is selected using the purposive sampling method to obtain 22 sample companies. This research uses moderate regression analysis (MRA) and difference test (t-test related sample) using IBM SPSS 21. The results show that the capital intensity ratio has a positive influence, leverage has a negative influence, and management compensation has no effect on the tax management. Profitability is proven to moderate the effect of capital intensity ratio and leverage but it has not been proven to be able to moderate the influence of management compensation towards the tax management. This research also shows that there are no significant differences in the tax management before and after the tax amnesty. © 2021. All Rights Reserved.
Universitas Negeri Semarang; Universitas Negeri Jakarta
Research at a Glance
Register to unlock
Topics & SDG Alignment
Register to unlock
Collaboration
Register to unlock
Author Profile (Selected)
Register to unlock
References Overview
Register to unlock
Journal & Source
Register to unlock
Metadata & Integrity
Register to unlock