Pengaruh Intensitas Aset Tetap, Leverage, Ukuran Perusahaan, Komisaris Independen Terhadap Manajemen Pajak Pada Sektor Pertambangan Periode 2018-2022 Si Bursa Efek Indonesia

The Influence of Fixed Asset Intensity, Leverage, Company Size, and Independent Commissioners on Tax Management in mining sector companies for the 2018-2021 period listed on the Indonesia Stock Exchange. Under the guidance of SRI SETIA NINGSIH. This research is to examine and analyze the factors that influence tax management. Based on the method used, this research is included in the quantitative research. The sampling technique used purposive sampling method, in order to obtain as many as 6 companies that meet the criteria. In this analysis using ETR (Effective Tax Rate) as an indicator in tax management. The research data were analyzed using SPSS version 25 using descriptive statistical tests, classical assumption tests, multiple linear regression analysis tests and hypothesis testing. The results of the study prove that the intensity of fixed assets, leverage has no effect on tax management with each acquisition of sig 0.282 > 0.05 and 0.101 > 0.05. Meanwhile, company size has a significant positive effect on tax management with a sig value of 0.027 <0.05 and independent commissioners have a negative effect on tax management with a sig value of 0.006 <0.05. Meanwhile, simultaneously the intensity of fixed assets, leverage, company size, independent commissioners have an effect on tax management with a sig value of 0.006 <0.05.
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