JAATB
Vol 4 No 1 (2025): September 2025

Factors That Influence Tax Planning

Randini Raya Rabbani (Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia)
Keri Boru Hotang (Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia)
Yusuf Faisal (Sekolah Tinggi Ilmu Ekonomi Tri Bhakti, Bekasi, Indonesia)



Article Info

Publish Date
30 Sep 2025

Abstract

Purpose – This study aims to analyze the influence of Profitability, Leverage, Firm Size, and Transfer Pricing on Tax Planning. Design/methodology/approach – This study uses quantitative research. The population used in this study was companies from the industrial sector listed on the Indonesia Stock Exchange (IDX) for the period 2018-2024. The data collection technique used in this study was a purposive sampling method, selecting 13 companies from a population of 67 companies. The analysis method used was multiple linear regression using E-Views9 software Findings – The result of this study indicate that Profitability has a significant effect on Tax Planning, Leverage does not have a significant effect on Tax Planning, Firm Size does not have a significant effect on Tax Planning, and Transfer Pricing has a significant effect on Tax Planning. This study focuses on the industrial sector. Research limitations/implications – To maintain focus on the initial objectives of this study and considering time constraints, this study limits the discussion of the problem by establishing the following qualifications: The data analyzed are financial reports from industrial sector companies listed on the Indonesia Stock Exchange during the period 2018-2024. In this study, the researcher will only analyze the Effect of Profitability, Leverage, Firm Size, and Transfer Pricing on Tax Planning.

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Journal Info

Abbrev

JAATB

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi dan Audit Tri Bhakti merupakan media publikasi hasil penelitian yang mempublikasikan artikel-artikel ilmiah dari disiplin Akuntansi keuangan, Akuntansi manajemen, Akuntansi perpajakan dan Asuransi. Penentuan artikel yang dimuat melalui proses review dengan mempertimbangkan karya ...