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PENGARUH PERENCANAAN PAJAK DAN PENGHINDARAN PAJAK TERHADAP KINERJA KEUANGAN DENGAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024)

This study aims to analyze the effect of tax planning and tax avoidance on financial performance, as well as the role of independent commissioners as a moderating variable in mining companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. The research employs a quantitative method using 11 companies as samples (55 observations) and applies panel data regression and moderated regression analysis using EViews 12. The results show that tax planning and tax avoidance positively affect financial performance. In addition, independent commissioners are proven to moderate the relationship between both tax variables and financial performance, thereby strengthening their positive influence. Keywords: Tax Planning, Tax Avoidance, Independent Commissioners, Financial Performance.

Availability
#
Central Library (Reference) T1913232026
T191323
Available but not for loan - Not for Loan
Detail Information
Series Title
-
Call Number
T1913232026
Publisher
Indralaya : Prodi Ekonomi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya.,
Collation
xix, 76 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
658.155 07
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Ekonomi Akuntansi
Specific Detail Info
-
Statement of Responsibility
Other version/related
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