The Influence of Company’s Reputation and Company’s Financial Performance towards Tax Planning of Public Companies in Indonesia
Journal Title: International Journal of Academic Research in Business and Social Sciences - Year 2019, Vol 8, Issue 8
Abstract
The purpose of this research is to understand the effect of company’s reputation and company’s financial performance towards tax planning of public companies in Indonesia. The type of research is causality by using purposive sampling method and balanced panel data. The objects of research are 54 companies with 270 observation data during the period of 2012-2016. The type of data used in this research is secondary data in the form of CII reports (Corporate Image Index) from Frontier Consulting Group Survey Institute, financial statements and annual report of the company. Hypothesis testing is done by using multiple linear regression analysis where data processing used SPSS (Statistical Product and Service Solution) version 24. The results of this research show that: (1) the company's reputation and company’s financial performance simultaneously influence the tax planning; (2) the company's reputation negatively influence tax planning; (3) company's financial performance positively influence tax planning.
Authors and Affiliations
Fajar Lina, Yossi Diantimala, Zuraida .
Keywords
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- EP ID EP565313
- DOI 10.6007/IJARBSS/v8-i8/4469
- Views 95
- Downloads 0
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