Pengaruh Management Compensation, Pertumbuhan Pendapatan dan Firm Size Terhadap Tax Management

(Studi Empiris Pada Perusahaan Sektor Energy di Bursa Efek Indonesia Tahun 2019-2023)

Authors

  • Sitinur Ayu Lestari Universitas Pamulang-Tangerang Selatan, Indonesia.
  • Fitria Eka Ningsih Universitas Pamulang-Tangerang Selatan, Indonesia.

DOI:

https://doi.org/10.32493/ekop.v6i2.52706

Keywords:

Management Compensation, Revenue Growth, Firm Size, Tax Management

Abstract

This study was conducted to analyze the effect of management compensation, revenue growth and firm size on tax management. The research was conducted on energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2019-2023. The methodology used is panel data regression. Sample selection was carried out using the purposive sampling method so that 16 companies were obtained as research samples and the period studied was 5 years, namely from 2019 to 2023 so that there were 80 samples. The data used were taken from audited financial statements and annual reports published by each company studied. Hypothesis testing was carried out using the Eviews series 12 application. The results of the study showed that partially Management Compensation had a positive effect on Tax Management, Revenue Growth had a positive effect on Tax Management and Firm Size had a negative effect on Tax Management. Simultaneously, Management Compensation, Revenue Growth and Firm Size have an effect on Tax Management.

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Edisi Augst 2025; Vol 6 No.2

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Published

2025-08-23

How to Cite

Ayu Lestari, S., & Fitria Eka Ningsih. (2025). Pengaruh Management Compensation, Pertumbuhan Pendapatan dan Firm Size Terhadap Tax Management : (Studi Empiris Pada Perusahaan Sektor Energy di Bursa Efek Indonesia Tahun 2019-2023). EkoPreneur, 6(2), 250–265. https://doi.org/10.32493/ekop.v6i2.52706

Issue

Vol. 6 No. 2 (2025): EkoPreneur

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