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Journal : Madani: Multidisciplinary Scientific Journal

Pengaruh Perencanaan Pajak Beban Pajak Tangguhan Cash Effective Tax Rate Terhadap Persistensi Laba Perusahaan Non Cyclical Saputri, Denya; I, Istianinngsih; Husadha, Cahyadi
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 8 (2024): Vol. 2, No. 8, 2024
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13212828

Abstract

This study aims to analyze the effect of tax planning, deferred tax burden, and Cash Effective Tax Rate on profit persistence. The object of this study is non-cyclical consumer companies listed on the Indonesia Stock Exchange in the period 2020 - 2022. This type of research is quantitative research, using a population of 86 companies listed on the Indonesia Stock Exchange in the non-cyclical sector. The sampling method in this study uses the purposive sampling method, based on the selected criteria, the number of samples used is 118 samples as observations. The data source used in this study is secondary data obtained from www.idx.co.id to obtain data in the form of financial reports from each company, then the data is processed using the SPSS version 25 program. The results of the research conducted, the author can conclude that: (1) Tax Planning has a negative effect on Profit Persistence, (2) Deferred Tax Burden does not affect Profit Persistence, (3) Cash Effective Tax Rate has a negative effect on Profit Persistence.
Co-Authors ACHMAD FAUZI Achmad Fauzi Adalah, Alfi Al Adelia Safitri Adelina Suryati Adelina Suryati Adelina Suryati Adi Wibowo Noer Fikri Adila Putri Alfia Aditya Agung Pambudi Aditya Permana Agus Dharmanto Alfian Mada Restu Alvian Nur Khakim Ambarita, Sonya Febrina Narwastu Amor Marundha Ananda Chairunnisah, Silvia Ananda, Widya Andrian Andrian Andrian Andrian Ardhita Indah Cahyani Aristawidya, Salwa Aryanto, Sani Arzety, Adelia Vita Asril, Delila Bintang Narpati Bulan Fitri Ananda Delila Asril Dera Herliana Desyandri Desyandri Devi Fitriani Dimas Bagus Alfant Ditha Rahma Aulia DODY KURNIAWAN DODY KURNIAWAN Dwi Intan Erdiyanti Elia Rossa Elia Rossa Enjelya Peronika Lumban Toruan Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Ery Teguh Prasetyo Fauziah, Risyah Fikri , Adi Wibowo Noer Fitri Fajar Riyani Fitrie Handayani Futriwati Handayani, Milda Hanna Caroline Patricia Haryanto , Raden Achmad Hasanuddin Hasanuddin I, Istianinngsih Idzuha Zuhru Viraf Indah Cahyati Ningrum Ismawan, Ringga Jati Istianingsih Sastrodiharjo, Istianingsih Jendro Diu Jumawan Kardinah Indrianna Meutia Kardinah Indrianna Meutia Khaerunisa, Anggita Khairani, Nila Khairullah Musaid M Fadhli Nursal Maidani, Maidani Marcella Puspita Melviani, Yuliana Mita Nurhidayah Nabila Indah Safitri Nabilah Putri Windiarti Nadia Putri Iskandar Narpati, Bintang Natasa Nurwidianti Nera Marinda Machdar Nia Kurniawati Novita Wahyu Setyawati Novy Yani Cahya Wulandari Nurhidayah, Mita Nursafitri, Silvia Pangaribuan, David Perkasa, Ully Nuha Prasetyo, Ery Teguh Pratiwi Nila Sari Putra, Christophorus Indra Wahyu Putri, Elisa Nabila Rabani, Imelivia Cahya Raden Achmad Haryanto Raisa Raisa Risyah Fauziah Robertus Suraji Rossa, Elia RR. Ella Evrita Hestiandari Ryan Zulhariyahya Sandi, Samuel Sania Sania Saputri, Denya Sari , Pratiwi Nila Sihombing, Grasilla Simbolon, Agustina Yohana Siti Nur Assyifa Siti Rahmah Soehardi Soehardi Suci Wulandari, Annisa Suhatman, Raffa Calysta Sumarno Manrejo Supriyanto Supriyanto Suryati, Adelina Thamrin, Djuni Triyana Vina Hariyati Vira Pratiwi Wastam Wahyu Hidayat Widi Winarso, Widi Widjanarko , Wirawan Windiarti, Nabilah Putri Wirawan Widjanarko Woelandari Pantjolo Giningroem, Dewi Sri Woestho, Choiroel Wulandari, Novy Yani Cahya Yoganingsih, Tutiek Yulianti Yulianti Yulianti Yulianti Yuniati, Triana Zalendra, Zalendra