Pengaruh Pajak Tangguhan dan Perencanaan Pajak Terhadap Kinerja Perusahaan

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Fransiscus Felix Bhaktiar
Vinny Stephanie Hidayat

Abstract

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

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How to Cite
Bhaktiar, F., & Hidayat, V. (2020). Pengaruh Pajak Tangguhan dan Perencanaan Pajak Terhadap Kinerja Perusahaan. Jurnal Akuntansi, 12(2), 265-276. https://doi.org/10.28932/jam.v12i2.2950
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