Pengaruh Perencanaan Pajak, Pertumbuhan Penjualan, dan Komisaris Independen Terhadap Kinerja Keuangan

Zunia Elgasari (Universitas Pamulang)
Dinar Ambarita (Universitas Pamulang)

Journal of Literature Review
Vol. 2 No. 2 (2026): JULI-DESEMBER

This study analyzes the effect of tax planning, sales growth, and independent commissioners on financial performance in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during 2021–2025. This research employed a quantitative approach using secondary data from companies' financial statements. The sample was selected using purposive sampling, yielding 215 firm-year observations, and analyzed with panel data regression using EViews 12. Results indicate that tax planning and sales growth have a significant effect on financial performance, while independent commissioners do not have a significant effect. Simultaneously, tax planning, sales growth, and independent commissioners significantly affect financial performance. These findings suggest that effective tax management and increased sales are important factors in improving corporate financial performance, whereas the presence of independent commissioners has not been able to directly influence financial performance.