The Effect of Tax Planning on Financial Performance of Manufacturing Companies in Indonesia

Elisabeth Cindy Laurencia, Diah Amalia

Abstract

This study aims to examine the effect of tax planning on the financial performance of manufacturing companies in Indonesia. This study uses secondary data obtained from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. By using a purposive sampling method, 245 samples were obtained. Data analysis conducted in this study is panel data using Ordinary Least Square (OLS). The proxy of tax planning in this study uses Cash ETR & ETR and ROA as a proxy for financial performance. The results of this study indicate the influence of tax planning on the performance of manufacturing companies in Indonesia.

Download


Paper Citation


in Harvard Style

Laurencia E. and Amalia D. (2020). The Effect of Tax Planning on Financial Performance of Manufacturing Companies in Indonesia. In Proceedings of the 2nd International Conference on Applied Economics and Social Science - Volume 1: ICAESS, ISBN 978-989-758-517-3, pages 186-191. DOI: 10.5220/0010355801860191


in Bibtex Style

@conference{icaess20,
author={Elisabeth Cindy Laurencia and Diah Amalia},
title={The Effect of Tax Planning on Financial Performance of Manufacturing Companies in Indonesia},
booktitle={Proceedings of the 2nd International Conference on Applied Economics and Social Science - Volume 1: ICAESS,},
year={2020},
pages={186-191},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0010355801860191},
isbn={978-989-758-517-3},
}


in EndNote Style

TY - CONF

JO - Proceedings of the 2nd International Conference on Applied Economics and Social Science - Volume 1: ICAESS,
TI - The Effect of Tax Planning on Financial Performance of Manufacturing Companies in Indonesia
SN - 978-989-758-517-3
AU - Laurencia E.
AU - Amalia D.
PY - 2020
SP - 186
EP - 191
DO - 10.5220/0010355801860191