Analisis pengaruh perencanaan pajak terhadap kinerja perusahaan dengan ukuran perusahaan dan umur perusahaan sebagai variabel moderasi = Analysis of the effect of tax planning on company performance with company size and company age as moderating variables

Rahman, Najwa (2024) Analisis pengaruh perencanaan pajak terhadap kinerja perusahaan dengan ukuran perusahaan dan umur perusahaan sebagai variabel moderasi = Analysis of the effect of tax planning on company performance with company size and company age as moderating variables. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

Penelitian ini mengkaji pengaruh perencanaan pajak terhadap kinerja perusahaan dengan ukuran dan umur perusahaan sebagai variabel moderasi pada perusahaan sektor pertambangan dan kelapa sawit yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2023. Data yang diperoleh melalui halaman resmi Bursa Efek Indonesia berjumlah 315 observasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi linier berganda, data diperoleh dari laporan keuangan tahunan yang tersedia di situs BEI. Hasil analisis menunjukan bahwa perencanaan pajak berpengaruh secara positif dan signifikan terhadap kinerja perusahaan, namun pengaruh ini melemah seiring dengan meningkatnya ukuran dan umur perusahaan. Artinya, perusahaan yang bertambah dari segi ukuran dan usia cenderung meminimilasir melakukan perencanaan pajak. Temuan ini berimplikasi pada strategi manajemen keuangan perusahaan, khususnya dalam melakukan tindakan kebijakan pajak yang sesuai dengan usia dan skala perusahaan, hal ini juga memberikan wawasan tambahan bagi para investor seputar dampak ukuran perusahaan dan usia perusahaan terhadap efektivitas perencanaan pajak dalam meningkatkan kinerja perusahaan. / This study examines the effect of tax planning on corporate performance with firm size and age as moderating variables, focusing on mining and palm oil companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Data obtained from the official IDX website includes 315 observasion. This research employs a quantitative approach using multiple linear regression analysis, with data sourced from annual financial reports available on the IDX site. The results indicate that tax planning has a positive and significant effect on corporate performance; however, this effect weakens as firm size and age increase. This finding suggests that larger and older companies tend to minimize tax planning efforts. These findings have implications for corporate financial management strategies, particularly in aligning tax policy actions with company age and scale, and provide additional insights for investors regarding the impact of firm size and age on the effectiveness of tax planning in enhancing corporate performance.
Item Type: Thesis (Bachelor)
Creators:
Creators
NIM
Email
ORCID
Rahman, Najwa
NIM01012210032
najwarahman219@gmail.com
UNSPECIFIED
Contributors:
Contribution
Contributors
NIDN/NIDK
Email
Thesis advisor
Lina, Lina
NIDN0318067603
lina.fe@uph.edu
Uncontrolled Keywords: perencanaan pajak; kinerja perusahaan; ukuran perusahaan; usia perusahaan; laporan keuangan; tax planning; company performance; firm size; firm age; financial reports.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: University Subject > Current > Faculty/School - UPH Karawaci > Business School > Accounting
Current > Faculty/School - UPH Karawaci > Business School > Accounting
Depositing User: NAJWA RAHMAN
Date Deposited: 10 Jan 2025 07:16
Last Modified: 10 Jan 2025 07:16
URI: http://repository.uph.edu/id/eprint/65948

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