The Effect of Profitability, Leverage, Firm Size and Sales Growth on Tax Management
DOI:
https://doi.org/10.31000/7hsahh15Abstract
This study aims to analyze the effect of profitability, leverage, firm size, and sales growth on tax management in healthcare sector companies listed on the Indonesia Stock Exchange during the 2021–2025 period. This study employs a quantitative approach using a purposive sampling method and secondary data obtained from annual reports and financial statements, resulting in 53 observations after the elimination of outlier data. The data were analyzed using multiple linear regression with SPSS version 26. The results indicate that profitability and sales growth have a positive effect on tax management, while leverage has a negative effect on tax management. Meanwhile, firm size has no significant effect on tax management. The findings are expected to contribute to taxation research by providing additional evidence on tax management determinants and assisting companies in optimizing their tax planning strategies.
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