Pengaruh Profitabilitas, Kepemilikan Institusional dan Ukuran Perusahaan Terhadap Manajemen Pajak Pada Perusahaan Asuransi
Abstract
This study aims to examine the Effect of Profitability, Ownership Institutional, and Firm Size on Tax Management (Case Study Insurance Companies Listed on the Indonesia Stock Exchange 2016-2021 Period). The sample in this study consisted of 15 insurance companies on the IDX during 2016- 2021 which was selected based on certain criteria using purposive sampling. With an observation period of 6 years, the research sample observations amounted to 90 samples. The type of research carried out in this study is research quantitative descriptive. The data used in this research is quantitative data. Where the use of secondary data is in the form of the company's annual financial statements. Data The financial statements are processed using the Eviews application, namely software that serves to analyze data and perform statistical calculations for both parametric and non-parametric statistics with basic windows. The results of This test show that the Adjusted R-squared value is 0.124515 or 12.45%. These results indicate that the percentage of the independent variable on the dependent variable is 12.45% or it can be interpreted that the variable independent is used in the model and explained by 12.45% to the dependent variable. While the remaining 87.55% is influenced by variables other than the model. Based on the results of research and discussion, it can be taken conclusion that profitability has no effect on tax management by a significance value of 0.1677, institutional ownership has an effect on tax management with a significance value of 0.0234, company size effect of tax management with a significance value of 0.0001.
Keywords: Profitability, Institutional Ownership, Tax Management
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