Pengaruh Pajak Tangguhan dan Perencanaan Pajak Terhadap Kinerja Perusahaan
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...
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| Format: | Article |
| Language: | English |
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Maranatha Christian University
2020-10-01
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| Series: | Jurnal Akuntansi |
| Online Access: | https://journal.maranatha.edu/index.php/jam/article/view/2950 |
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| _version_ | 1849737908374732800 |
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| author | Fransiscus Felix Bhaktiar Vinny Stephanie Hidayat |
| author_facet | Fransiscus Felix Bhaktiar Vinny Stephanie Hidayat |
| author_sort | Fransiscus Felix Bhaktiar |
| collection | DOAJ |
| description | 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 |
| format | Article |
| id | doaj-art-c080372075c04869ba3787f5c65b0530 |
| institution | DOAJ |
| issn | 2085-8698 2598-4977 |
| language | English |
| publishDate | 2020-10-01 |
| publisher | Maranatha Christian University |
| record_format | Article |
| series | Jurnal Akuntansi |
| spelling | doaj-art-c080372075c04869ba3787f5c65b05302025-08-20T03:06:47ZengMaranatha Christian UniversityJurnal Akuntansi2085-86982598-49772020-10-0112226527610.28932/jam.v12i2.29501862Pengaruh Pajak Tangguhan dan Perencanaan Pajak Terhadap Kinerja PerusahaanFransiscus Felix Bhaktiar0Vinny Stephanie Hidayat1Fakultas Ekonomi Program Studi Magister Akuntansi Universitas Kristen Maranatha (Jl. Prof. drg. Suria Sumantri, MPH No. 65, Bandung)Fakultas Ekonomi Program Studi Akuntansi Universitas Kristen Maranatha. (Jl. Prof. drg. Suria Sumantri, MPH No. 65, Bandung)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 Performancehttps://journal.maranatha.edu/index.php/jam/article/view/2950 |
| spellingShingle | Fransiscus Felix Bhaktiar Vinny Stephanie Hidayat Pengaruh Pajak Tangguhan dan Perencanaan Pajak Terhadap Kinerja Perusahaan Jurnal Akuntansi |
| title | Pengaruh Pajak Tangguhan dan Perencanaan Pajak Terhadap Kinerja Perusahaan |
| title_full | Pengaruh Pajak Tangguhan dan Perencanaan Pajak Terhadap Kinerja Perusahaan |
| title_fullStr | Pengaruh Pajak Tangguhan dan Perencanaan Pajak Terhadap Kinerja Perusahaan |
| title_full_unstemmed | Pengaruh Pajak Tangguhan dan Perencanaan Pajak Terhadap Kinerja Perusahaan |
| title_short | Pengaruh Pajak Tangguhan dan Perencanaan Pajak Terhadap Kinerja Perusahaan |
| title_sort | pengaruh pajak tangguhan dan perencanaan pajak terhadap kinerja perusahaan |
| url | https://journal.maranatha.edu/index.php/jam/article/view/2950 |
| work_keys_str_mv | AT fransiscusfelixbhaktiar pengaruhpajaktangguhandanperencanaanpajakterhadapkinerjaperusahaan AT vinnystephaniehidayat pengaruhpajaktangguhandanperencanaanpajakterhadapkinerjaperusahaan |