Pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage terhadap Manajamen Pajak pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI (Periode 2021-2024)

Abstract : This study aims to determine the effect of profitability, company size, and leverage on tax management in mining companies listed on the Indonesia Stock Exchange (2021-2024). The sample in this study was 36 mining companies listed on the Indonesia Stock Exchange. The observation period was four years, from 2021 to 2024. Therefore, from the 36 companies, 144 financial reports of mining companies listed on the Indonesia Stock Exchange were obtained. The analysis technique used is multiple linear analysis which is processed using the computer program Statistical Product and Service Solution (SPSS) version 24. Profitability, Company Size, and Leverage have a simultaneous influence on the variable of Tax Management in Mining Sector Companies Registered on the Indonesian Stock Exchange (2021-2024 Period) with a significance of 0.000