The Influence of Firm Size, Leverage, and Profitability on Tax Management

Dean Hebert Adrian; Vianty Adella Santo

doi:10.55927/jambak.v4i2.315

Authors

Dean Hebert Adrian Universitas Bunda Mulia
Vianty Adella Santo Universitas Bunda Mulia

DOI:

https://doi.org/10.55927/jambak.v4i2.315

Keywords:

Company Size, Leverage, Profitability, Tax Management

Abstract

This study examines the effect of company size, leverage, and profitability on tax management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. Using a quantitative approach and purposive sampling, 63 companies were selected from www.idx.co.id. The analysis method employed is multiple linear regression. The findings reveal that company size and leverage negatively affect tax management, indicating that larger companies with higher leverage tend to bear greater tax burdens. In contrast, profitability has no significant impact. However, high profitability reflects efficient asset utilization and potentially better tax planning capabilities. Such companies are generally more capable of implementing legal and efficient tax strategies to minimize tax obligations without violating regulations.

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