PENGARUH CAPITAL INTENSITY, PROFITABILITY, DAN FAMILY OWNERSHIP TERHADAP TAX MANAGEMENT
Abstract
One of the functions of tax management is an effort that includes tax planning so that the taxes paid by the company are truly efficient. The purpose of this study was to determine and analyze the effect of capital intensity, profitability, and family ownership on tax management. This research was conducted by collecting company data obtained from the financial statements of companies in the mining sector listed on the Indonesia Stock Exchange (IDX) in the period 2016 to 2018 with a sample size of 25 companies using the purposive sampling method which aims to obtain a sample representative according to the criteria determined by the researcher. The type of data used is secondary data in the form of company annual reports. Based on the results of the research tests conducted, it can be concluded that: (1) Capital intensity has a significant effect on tax management; (2) Profitability has a significant effect on tax management; and (3) Family ownership have not a significant influence on tax management. The results of this study can contribute to company management, the company is expected to pay more attention to the tax management actions of the company so as not to violate the applicable tax laws and regulations.
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