Pengaruh Corporate Governance dan Profitabilitas Terhadap Tax Management Pada Perusahaan Perusahaan Pertambangan
- Nessa Pavetria Putri Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya, Indonesia
-
Sari Andayani
*
Universitas Pembangunan Nasional “Veteran” Jawa Timur, Surabaya,
Indonesia
(*) Corresponding Author
Abstract
Tax management is a crucial issue in mining companies since this sector still shows a relatively low level of tax compliance. This study examines the effect of corporate governance and profitability on tax management. The sample consists of 33 mining companies listed on the Indonesia Stock Exchange during 2021-2023, resulting in 99 obeservations selected using purposive sampling. Data were analyzed using multiple linear regression with SPSS 29, including normality test, classical assumption test, t-test, F-test, and coefficient dettermination. The results indicate that corporate governance, proxied by the proportion of independent commisioners, has a positive and significant effect on tax management (t = 2.023; sig = 0.046). profitability measured by ROA also has a positive and significant effect on tax management (t = 52.508; sig = 0.000). simultaneously, both variables significantly influence tax management (F = 1,382.745; sig = 0.000) with a contribution of 96.6%. These findings highlight that better corporate governance implementation and higher profitability lead to higher levels of corporate tax compliance.
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References
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