Impact of Leverage, Profitability, and Company Size on Tax Planning in Manufacturing Firms

Yunita Dwi Rahmawati; Dilla Anggari Kholifami; Nadhila Laras Safitri; Hendrik Eko Satrio Wibowo; Vina Pujiyantiningtyas; Amri Amrulloh

doi:10.69725/jebi.v1i2.27

Authors

Yunita Dwi Rahmawati Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia
Dilla Anggari Kholifami Politeknik Negeri Madiun
Nadhila Laras Safitri Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia
Hendrik Eko Satrio Wibowo Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia
Vina Pujiyantiningtyas Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia
Amri Amrulloh Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia

DOI:

https://doi.org/10.69725/jebi.v1i2.27

Keywords:

Tax Planning, Finance, Accounting

Abstract

This research aims to examine the influence of leverage, profitability and company size on tax planning. The independent variables used in this research are leverage, profitability and company size. Meanwhile, the dependent variable in this research is tax planning. Tax planning in this research is measured by legal tax avoidance (Tax Avoidance) using Books Tax Difference (BTD). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the 2020-2022 period. Determining the sample in this research used the purposive sampling method. There are 37 manufacturing companies registered on the IDX which were used as research samples based on predetermined criteria. The research results show that leverage and profitability have a significant effect on tax planning. Meanwhile, size does not have a significant effect on tax planning

Downloads

Download data is not yet available.

Author Biographies

Yunita Dwi Rahmawati, Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia

Yunita Dwi Rahmawati
Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia
Nadhila Laras Safitri, Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia

Nadhila Laras Safitri
Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia
Hendrik Eko Satrio Wibowo, Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia

Hendrik Eko Satrio Wibowo
Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia
Vina Pujiyantiningtyas, Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia

Vina Pujiyantiningtyas
Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia
Amri Amrulloh, Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia

Amri Amrulloh, S.E., M.Ak
SC: 57226490027
Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic, Madiun, Indonesia

References

Arinda, S. (nd). The Influence of Profitability, Leverage, Corporate Governance and Company Size on Tax Planning.

Brigham, E, H., J. (2014). Basics of Financial Management (Essentials of Financial Management). 11th Edition Book 1. Trans. Salemba Four.

Indonesia stock exchange. (tt). https://wwow.idx.co.id/id

List Company Manufacture Year 2021. (2021). https://wwow.eddyelly.com/2022/07/register-company-manufaktur- Tahun-2021.html#google_vignette

Cashmere. (tt). Financial Report Analysis. PT. Raja Grafindo Persada. Khurana, IK, and WJ Moser.www.papers.ssrn.com

Ministry of Finance. (2023, August 16). 2024 Tax Revenue Target IDR 2,307.9 Trillion, Deputy Minister of Finance: Already Take into account Motion Economy to Front. https://wwow.kemenkeu.go.id/information-public/publikasi/berita-utama/Target-2024-Tax Revenue-IDR 2-307.9-Trillion

Kurniasih, T., & Sari, MMR (2013). The Influence of Return on Assets, Leverage, Corporate Governance, Company Size and Fiscal Loss Compensation on Tax Avoidance. 18(1). Rahmadini, I., & Ariani, NE (2019). The Influence of Profitability, Leverage and Corporate Governance on Tax Planning in Manufacturing Companies Listed on the Indonesian Stock Exchange 2014-2017. Accounting Economics Student Scientific Journal, 4(1), 131.

https://doi.org/10.24815/jimeka.v4i1.10805 DOI: https://doi.org/10.24815/jimeka.v4i1.10805

Saragih, AE, & Sembiring, YCB (2023). The Influence of Leverage, Profitability, Company Size and Proportion of Institutional Ownership on Tax Planning. 9(1).

Suandy, E. (2008). Tax law. Salemba Four.

Suarningrat, LF, & Setiawan, PE (2013). Tax Management as an Effort for Corporate Taxpayer Income Tax Efficiency.

Sysmantia, E., & Evana, E. (nd). Analysis of the Effect of Transfer Pricing, Leverage, Deferred Taxes, and Advertising Expenses on Tax Planning in Indonesia with Company Size as a Control Variable.

Size Company (Understanding, Type, Criteria And Indicator). (2020). https://Ekonomi.bunghatta.ac.id/index.php/id/article/811-ukuran-kompasi-understand-jen-kriteria-dan-indikator

Widiastari, PA, & Yasa, GW (2018). Influence of Profitability, Free Cash Flow, and Company Size On Mark Company. E-Journal Accountancy, 957. DOI: https://doi.org/10.24843/EJA.2018.v23.i02.p06

https://doi.org/10.24843/EJA.2018.v23.i02 DOI: https://doi.org/10.24843/EJA.2018.v23.i02