Effect of Tax Facilities, Leverage, Transfer Pricing, Fixed Assets Intensity, and Political Power on Tax Management

Tjeng, Prastika Suwandi (2022) Effect of Tax Facilities, Leverage, Transfer Pricing, Fixed Assets Intensity, and Political Power on Tax Management. UIJRT (United International Journal for Research & Technology), 3 (10). pp. 65-73. ISSN 2582-6832

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Abstract

Tax management is a continuous concern. In addition to the fact that the corporation aims to maximize profits by minimizing its tax burden, tax management measures arise because the government and the company have different interests. The government seeks to maximize state revenue through taxation, whereas businesses perceive taxes as a burden that reduces earnings. This study seeks to comprehend and analyze the impact of tax incentives, leverage, transfer pricing, fixed asset concentration, and political power on tax management. As many as eighty organizations in the property and real estate industry sector are utilized by the populace in this study between 2017 and 2020. Purposive sampling was used to acquire a sample of sixteen organizations and sixty-four research data, with as many as twenty-four outlier data units for analysis. This study’s data processing technique method employs descriptive statistical data analysis, the classical assumption test, multiple linear regression analysis, and hypothesis testing utilizing the partial significant test (t-test) with IBM SPSS version 25 software. The results demonstrate that tax facilities and political influence have a negative impact on Tax management. In addition, leverage and transfer pricing have a considerable positive influence on tax management, although the intensity of fixed assets has no significant negative effect.

Item Type:	Article
Keywords:	Fixed Assets Intensity; Leverage; Political Power; Tax Facility; Tax Management; Transfer Pricing
Subjects:	300 Social Sciences > 330 Economics > 336 Public Finance > 336.2 Taxes and Taxation 600 Technology (Applied Sciences) > 650 Management and Public Relations > 657 Accounting > 657.46 Tax Accounting
Divisions:	Faculty of Business > Accounting
Depositing User:	Administrator UMN Library
Date Deposited:	28 Nov 2023 00:06
Last Modified:	18 Dec 2023 06:45
URI:	https://kc.umn.ac.id/id/eprint/27234

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