COMPANY SIZE MODERATING DETERMINANT TAX MANAGEMENT IN TECHNOLOGY SECTOR COMPANIES INDONESIA

Authors

  • Metri Mariana Bachelor of Accounting Program Study, Faculty of Economic and Business, Muhammadiyah University of Tangerang, Indonesia
  • Mila Afifah Bachelor of Accounting Program Study, Faculty of Economic and Business, Muhammadiyah University of Tangerang, Indonesia
  • Mohamad Zulman Hakim Bachelor of Accounting Program Study, Faculty of Economic and Business, Muhammadiyah University of Tangerang, Indonesia
  • Januar Eky Pambudi Bachelor of Accounting Program Study, Faculty of Economic and Business, Muhammadiyah University of Tangerang, Indonesia
  • Indra Gunawan Siregar 1,2,3,4,5,6Bachelor of Accounting Program Study, Faculty of Economic and Business, Muhammadiyah University of Tangerang, Indonesia
  • Reni Anggraeni Bachelor of Accounting Program Study, Faculty of Economic and Business, Muhammadiyah University of Tangerang, Indonesia

DOI:

https://doi.org/10.61990/ijamesc.v3i5.603

Keywords:

Leverage, Profitability, Fixed Asset Intensity, Tax Management, Company Size

Abstract

This study aims to determine if fixed asset intensity has an effect on leverage, profitability, and tax management in technology companies listed on the Indonesia Stock Exchange in 2021–2023, using the operational size of a corporate entity as a moderating component in the analysis. The study's quantitative approach is predicated on an examination of the yearly financial reports of technology firms that were listed between 2021 and 2023 on the Indonesia Stock Exchange (IDX). There were 44 companies in the population, and through the use of purposive sampling techniques, 13 companies were selected from a total of 44 companies for a detailed investigation for three consecutive years, from 2021 to 2023. Utilizing the statistical program EViews 12, the company's data was analyzed. According to the study's findings, there was no statistically significant correlation found between the leverage ratio and the profitability of the business in tax management, the intensity of fixed assets had a very significant impact. The size of the company cannot control the leverage and profitability in tax management; however, the company's size might regulate how much emphasis is placed on assets in tax management.

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References

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Published

2025-10-11

How to Cite

Metri Mariana, Mila Afifah, Hakim, M. Z., Januar Eky Pambudi, Indra Gunawan Siregar, & Reni Anggraeni. (2025). COMPANY SIZE MODERATING DETERMINANT TAX MANAGEMENT IN TECHNOLOGY SECTOR COMPANIES INDONESIA. International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC), 3(5), 1698–1708. https://doi.org/10.61990/ijamesc.v3i5.603

Issue

Vol. 3 No. 5 (2025): October

Section

Articles

License

Copyright (c) 2025 Metri Mariana, Mila Afifah, Mohamad Zulman Hakim, Januar Eky Pambudi, Indra Gunawan Siregar, Reni Anggraeni

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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

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