Abstract :
ABSTRACT
This study aims to analyze and determine the factors that influence tax
planning in the manufacturing companies in the consumer goods industry sector
which are listed on the Indonesia Stock Exchange for the period of 2016-2018.
The factors studied are leverage, profitability, company size, firm value and
institutional ownership. Tax planning as the dependent variable in this study is
proxied by Effective Tax Rates.
The data used is secondary data. The population of this research is the
Manufacturing Companies of the Consumer Goods Industry Sector which are
listed on the Indonesia Stock Exchange (IDX) during the 2016-2018 period. The
sampling method of this research is purposive sampling in accordance with
predetermined criteria and a sample of 23 companies. The analysis technique
used is multiple linear regression.
The results of the study by testing multiple linear regression analysis,
showed that the variable profitability, company size and institutional ownership
significantly influence tax planning, while leverage and firm value do not
significantly influence tax planning.
Keywords: Leverage, Profitability, Company Size, Company Value, Institutional
Ownership and Tax Planning.