Work

The Effect of Tax Planning and Use of Assets on Profitability with Good Corporate Governance as a Moderating Variable

Year: 2020

Type: conference-paper

Abstract: The purpose of this study is to analyze and test the effect of tax planning and asset use on profitability moderated by managerial ownership as a measure of moderating variables of good corporate governance in companies listed in Indonesia.This research was conducted at the manufacturing companies in the consumer goods industry sector in the 2014-2018 period.The sampling technique used in this study was purposive sampling.Of the research population of 54 companies listed on the Indonesia Stock Exchange, there are 15 companies met the criteria for this study.So the data collected and analyzed was of 75 firms years.The testing result shows that tax planning and the use of assets significantly influence on profitability, tax planning moderated by good corporate governance does not influence on profitability, and the use of assets moderated by good corporate governance has an effect on profitability.

Source: Proceeding of The International Seminar on Business Economics Social Science and Technology (ISBEST)

DOI: 10.2991/aebmr.k.200522.043

Authors: Iriyadi Iriyadi, Nilda Tartilla, Rini Gusdiani

Institution: Institut Bisnis dan Informatika Kesatuan

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W3029152190

FWCI: 10.75

Cites: 13

Cited by: 17

Related to: 10