Analisis faktor-faktor yang mempengaruhi Perencanaan Pajak pada perusahaan manufaktur sektor industri barang konsumsi

Chai, Igo gustama (2024) Analisis faktor-faktor yang mempengaruhi Perencanaan Pajak pada perusahaan manufaktur sektor industri barang konsumsi. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This research is able to become a benchmark in decision making in tax planning in companies by paying attention to the tax planning factors themselves including leverage, profitability, company size, company value, and the proportion of institutional ownership by focusing on Manufacturing Companies in the Consumer Goods Industry Sector Registered in Indonesian Stock Exchange 2020-2022. The data used is secondary data. The population in this research is the Manufacturing Sector of the Consumer Goods Industry which is listed on the Indonesian Stock Exchange. The sampling technique used was the purposive sampling method and 51 companies were obtained with a total of 153 samples. Hypothesis testing is carried out using Moderate Regression Analysis. The results of this research show that Leverage has no significant effect on Tax Planning, Profitability has a significant effect on Tax Planning, Company Size has no significant effect on Tax Planning, Company Value has a significant effect on Tax Planning, Institutional Ownership has no significant effect on Tax Planning.

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