Open AccessPengaruh Pajak Tangguhan dan Perencanaan Pajak Terhadap Kinerja Perusahaan
Author(s) -
Fransiscus Felix Bhaktiar,
Vinny Stephanie Hidayat
Publication year - 2020
Publication title -
jurnal akuntansi/jurnal akuntansi
Language(s) - English
Resource type - Journals
eISSN - 2598-4977
pISSN - 2085-8698
DOI - 10.28932/jam.v12i2.2950
Subject(s) - nonprobability sampling , tax planning , stock exchange , business , accounting , population , deferred tax , tax avoidance , economics , finance , double taxation , public economics , state income tax , tax reform , gross income , demography , sociology
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