<![CDATA[This study aims to obtain empirical evidence regarding the effect of tax planning, sales growth, and earnings management on firm performance. Firm performance reflects a company's ability to generate profit and manage resources effectively, which is assumed to be influenced by these three factors. This study employs a quantitative approach using secondary data obtained from the annual reports of companies in the Consumer Non-Cyclicals sector listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using a purposive sampling technique based on specific criteria, resulting in 6 companies with a total of 30 observations. Data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with the aid of EViews 13 software. The results show that simultaneously, tax planning, sales growth, and earnings management have a significant effect on firm performance. Partially, tax planning and earnings management have no significant effect on firm performance, while sales growth has a significant effect on firm performance.]]>
Copyrights © 2026
