IDEAS home Printed from https://ideas.repec.org/a/ebi/journl/v1y2024i2p144-152.html
   My bibliography  Save this article

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

Author

Listed:
  • Yunita Dwi Rahmawati

    (Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic)

  • Dilla Anggari Kholifami

    (Politeknik Negeri Madiun)

  • Nadhila Laras Safitri

    (Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic)

  • Hendrik Eko Satrio Wibowo

    (Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic)

  • Vina Pujiyantiningtyas

    (Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic)

  • Amri Amrulloh

    (Accounting Department, Tax Accounting Study Program, Madiun State Polytechnic)

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.

Suggested Citation

Handle: RePEc:ebi:journl:v:1:y:2024:i:2:p:144-152
DOI: 10.69725/jebi.v1i2.27
as

Download full text from publisher

File URL: https://analysisdata.co.id/index.php/JEBI/article/download/27/176
Download Restriction: no
File URL: https://analysisdata.co.id/index.php/JEBI/article/view/27
Download Restriction: no
File URL: https://libkey.io/10.69725/jebi.v1i2.27?utm_source=ideas
LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
---><---

More about this item

Keywords

;
;
;

Statistics

Access and download statistics

Corrections

All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ebi:journl:v:1:y:2024:i:2:p:144-152. See general information about how to correct material in RePEc.

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

We have no bibliographic references for this item. You can help adding them by using this form .

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Prof. Agus Dwianto (email available below). General contact details of provider: https://analysisdata.co.id/ .

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.