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