E-JRM
e-Jrm Vol. 08. No. 04. Februari 2019

Pengaruh Leverage, Profitability, Ukuran Perusahaan Dan Proporsi Kepemilikan Institusional Terhadap Tax Planning

Ika Nurjanah (Unknown)
Jeni Susyanti (Unknown)
Muhammad Agus Salim (Unknown)



Article Info

Publish Date
07 Feb 2019

Abstract

Abstract             Thus study examines the impact of leverage, profitability, size, the proportion of institusional on tax planning. The population in this study is an manufacturing ompany listed on the Indonesia Stock Exchange (IDX) period of 2015-2017. The sample in this study is determined by purposive sampling with 10 companies. The method of analysis is using panel regression model. The result showed that leverage not be significant of tax planning (0.634), profitability not be significant of tax planning (0.888),size not be significant of tax planning (0.557),the proportion of institusional not be significant of tax planning (0.392).Keywords : leverage, profitability, size, the proportion of institusional, tax planning.

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Journal Info

Abbrev

jrm

Publisher

Subject

Economics, Econometrics & Finance

Description

E-JRM : Elektronik Jurnal Riset Manajemen merupakan salah satu jurnal publikasi ilmiah yang diterbitkan oleh Fakultas Ekonomi Dan Bisnis , Universitas Islam Malang dengan nomor ISSN 2302-6200 yang memiliki fokus keilmuan pada bidang Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sumber Daya ...