Pengaruh Pajak Tangguhan dan Perencanaan Pajak Terhadap Kinerja Perusahaan
Autor: | Fransiscus Felix Bhaktiar, Vinny Stephanie Hidayat |
---|---|
Rok vydání: | 2020 |
Zdroj: | Jurnal Akuntansi. 12:265-276 |
ISSN: | 2598-4977 2085-8698 |
DOI: | 10.28932/jam.v12i2.2950 |
Popis: | This study aims to examine deferred tax and tax planning on company performance. This study has a population in the form of companies listed on the Indonesia Stock Exchange during the 2014-2018 period. The sampling technique used was purposive. In analyzing the data, the technique used was multiple regression, with a significance level of 5%. This study concludes that there is no partial or simultaneous influence between deferred tax and tax planning on company performance. Keywords: Deferred Tax, Tax Planning, Company Performance |
Databáze: | OpenAIRE |
Externí odkaz: |