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All Journal Syntax Literate: Jurnal Ilmiah Indonesia
Satrio Utomo
Pascasarjana Magister Manajemen, Fakultas Ekonomi, Universitas Jayabaya
Humanities Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Implementasi Tax Planning Berpengaruh Terhadap Kinerja Keuangan Perusahaan (Sektor Industri Perkebunan Kelapa Sawit BEI Tahun 2018-2022) Satrio Utomo
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

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Abstract

Financial performance is needed by companies to find out and evaluate the level of success of the company based on the financial activities that have been carried out. In the process of assessing the performance of company management, one of the important criteria used is the size of the company's financial performance. In order to be able to evaluate the results of the work of company management in the financial sector, various financial information is used resulting from the accounting processes carried out by the company. The research approach used in this research is a quantitative approach. The population in this study were 25 companies in the IDX Palm Oil Plantation Industry sector for the 2018-2022 period. The sample selection was used using a purposive sampling method, so that the samples in this study were 23 companies in the IDX Palm Oil Plantation Industry sector for the 2018-2022 period. The analysis technique used is simple linear regression. The conclusion in this study is that the Tax Planning variable has a significant effect on Financial Performance. The R2 (R Square) figure is 0.467. This shows that the percentage of the contribution of the independent variable consisting of Tax Planning to the dependent variable of Financial Performance is 46.7%. While the remaining 53.3% is influenced or explained by other variables not included in this research model.
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