Pengaruh Profitabilitas, Leverage, Corporate Governance Dan Ukuran Perusahaan Terhadap Tax Planning

Arinda, Shelawati (2019) Pengaruh Profitabilitas, Leverage, Corporate Governance Dan Ukuran Perusahaan Terhadap Tax Planning. Undergraduate thesis, Universitas 17 Agustus 1945 Surabaya.

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Abstract

The purpose of this study is to find empirical evidence about (1)the effect of profitability on Tax Plannig, (2) the influence of leverage on Tax Planning, (3)the effect of corporate governance on Tax Planning, and (4) the influence of company size on Tax Planning. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2016 period. Research samples are 16 companies with a total of 144 observations. And these companies have been selected by using purposive sampling. In this study, the variables used are profitability measured by Return On Assets (ROA), leverage measured using Debt Ratio (DR), corporate governance measured using proportion of independent commissioners (DKI), and company size measured using size. The analysis method used is multiple linear regression analysis with the instrument SPSS (Stastistical Product and Service Solution). The result of the study show that profitability does not have significant effect on Tax Planning, leverage has a significant effect on Tax Planning, corporate governance does not have significant effect on Tax Planning, company size does not have significant effect to tax planning. It the determination coefficient (R2)that the R square value is 0,139 or 13,9%, which means that the ability of profitability, leverage, corporate governance, company size in explaining Tax Planning variable as the dependent variable is still weak because it has R < 0,5.

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