The Influence of Company’s Reputation and Company’s Financial Performance towards Tax Planning of Public Companies in Indonesia
Journal Title: International Journal of Academic Research in Business and Social Sciences - Year 2019, Vol 8, Issue 8
Abstract
The purpose of this research is to understand the effect of company’s reputation and company’s financial performance towards tax planning of public companies in Indonesia. The type of research is causality by using purposive sampling method and balanced panel data. The objects of research are 54 companies with 270 observation data during the period of 2012-2016. The type of data used in this research is secondary data in the form of CII reports (Corporate Image Index) from Frontier Consulting Group Survey Institute, financial statements and annual report of the company. Hypothesis testing is done by using multiple linear regression analysis where data processing used SPSS (Statistical Product and Service Solution) version 24. The results of this research show that: (1) the company's reputation and company’s financial performance simultaneously influence the tax planning; (2) the company's reputation negatively influence tax planning; (3) company's financial performance positively influence tax planning.
Authors and Affiliations
Fajar Lina, Yossi Diantimala, Zuraida .
Keywords
Related Articles
- EP ID EP565313
- DOI 10.6007/IJARBSS/v8-i8/4469
- Views 98
- Downloads 0
Influence of HRM Practices on Project Performance: Conceptual Framework
The main purpose of this paper is to conceptualize the importance of human resource management (HRM) practices towards project performance in the construction industry of Libya. HRM have been considered as the main sourc...
Information Ethics Issues In Higher Education Institutions
Information ethics, as is prominent, has arrived as a liberated area of ethical and philosophical inquiry. There are few number of academic journals that are devoted fully to the numerous ethical issues that emerge relat...
Tikar Bergerang: The Reflection of Culture and Heritage of the Saribas Malay, Sarawak
This paper investigates the indigenous knowledge of mat making and its social context in Malay community of Saribas. It focuses on tikar bergerang in particular. The mat which incorporates open weave, creates a lace impr...
Students Financial Problems in Higher Education Institutions
This study aims to identify the financial problems faced by students in Higher Education Institutions (HEI). This study uses questionnaires as an instrument for data collection method. A total of 480 samples among the un...
Correlation of Self-Regulated Learning and Academic Achievement among Universiti Sultan Zainal Abidin (UniSZA) Undergraduate Students
This study examined the correlation between self-regulated learning and academic achievement among UniSZA undergraduate students. The objective of the study is to determine the impact of self-efficacy belief, and use of...