Skripsi

PENGARUH PAJAK TANGGUHAN, PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, CORPORATE GOVERNANCE DAN ENVIRONMENTAL SOCIAL GOVERNANCE TERHADAP PERENCANAAN PAJAK

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Tax planning can be used to reduce taxes with the aim of reducing the tax burden. The purpose of this study is to analyze and test the effect of deferred taxes, profitability, leverage, company size, corporate governance and environmental social governance on tax planning. This study was conducted on State-Owned Enterprises (BUMN) listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The sampling technique used was purposive sampling. From the research population of 27 companies listed on the Indonesia Stock Exchange, there were 16 companies that met the criteria of this study. This study uses a multiple linear regression analysis model. The results of the study indicate that deferred taxes affect tax planning, profitability affects tax planning, leverage does not affect tax planning, company size does not affect tax planning, corporate governance affects tax planning, environmental social governance does not affect tax planning.

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Availability

Detail Information

Series Title

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Call Number

T1567042024

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi., 2024

Collation

x, 145 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

658.153 07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

-

Subject(s)

perencanaan pajak
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

KA

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