COMPANY'S FINANCIAL PERFORMANCE AND COMPANY'S DEBT  LEVEL ITS EFFECT ON TAX MANAGEMENT WITH COMPANY SIZE AS  A MEDIATION VARIABLE AT PT. BANK NEGARA INDONESIA (Persero) Tbk PERIOD 2016-2022

Novriyani Novriyani; Masriza Masriza; Suwaji Suwaji

COMPANY'S FINANCIAL PERFORMANCE AND COMPANY'S DEBT LEVEL ITS EFFECT ON TAX MANAGEMENT WITH COMPANY SIZE AS A MEDIATION VARIABLE AT PT. BANK NEGARA INDONESIA (Persero) Tbk PERIOD 2016-2022

Authors

Novriyani Novriyani Institut Teknologi Dan Bisnis Indragiri
Masriza Masriza Institut Teknologi Dan Bisnis Indragiri
Suwaji Suwaji Institut Teknologi Dan Bisnis Indragiri

Keywords:

Financial Performance, Debt Level, Tax Management, Company Size

Abstract

This study aims to determine the effect of company financial performance and corporate debt levels on

tax management with company size as a mediating variable at PT. Bank Negara Indonesia (Persero)

Tbk for the period 2016-2022 which is listed on the Indonesia Stock Exchange (IDX) for the period

2017 - 2021. This type of research uses secondary data. The sampling technique used was purposive

sampling. The data analysis method used is Path Analysis with SPSS. The results of this study show

that the company's financial performance and the company's debt level influence tax management with

company size as a mediating variable at PT. Bank Negara Indonesia (Persero) Tbk for the 2016-2022

period both partially and simultaneously, there are those that have a positive and significant effect and

there are those that have a negative and insignificant effect.

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Published

2023-06-30

How to Cite

Novriyani, N., Masriza, M., & Suwaji, S. (2023). COMPANY’S FINANCIAL PERFORMANCE AND COMPANY’S DEBT LEVEL ITS EFFECT ON TAX MANAGEMENT WITH COMPANY SIZE AS A MEDIATION VARIABLE AT PT. BANK NEGARA INDONESIA (Persero) Tbk PERIOD 2016-2022. Jurnal Manajemen Dan Bisnis, 12(1), 86–93. Retrieved from https://journal.itbind.ac.id/index.php/jmbi/article/view/32