The Effect of Profitability, Leverage, and Inventory Intensity on Tax Management in the Consumer Non-Cyclicals Sector Listed on the IDX for the 2021-2024 Period

Anita Febriyanti; Kezia Josephine

doi:10.55681/economina.v5i6.2487

Authors

Anita Febriyanti Universitas Bunda Mulia, Jakarta Utara, Indonesia
Kezia Josephine Universitas Bunda Mulia, Jakarta Utara, Indonesia

DOI:

https://doi.org/10.55681/economina.v5i6.2487

Keywords:

Tax Management, Profitability, Leverage, Inventory Intensity, ETR, Consumer Non-Cyclicals

Abstract

This study aims to analyze the effect of profitability, leverage, and inventory intensity on tax management in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. Tax management is proxied by the Effective Tax Rate (ETR), profitability is measured using Return on Assets (ROA), leverage is measured by the Debt to Equity Ratio (DER), and inventory intensity is measured by the ratio of total inventory to total assets. This study employs a quantitative approach using secondary data from annual financial statements from the official IDX website. Samples were selected using purposive sampling, resulting in 67 companies with a total of 268 observations. Data analysis was conducted using panel data regression with the Random Effect Model (REM) through EViews 14. The results indicate that profitability (ROA) has a negative and significant effect on tax management, meaning higher profitability leads to a lower ETR, indicating more active tax management. In contrast, leverage (DER) and inventory intensity do not have a significant effect on tax management.

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