Overview

Original Research

FACTORS AFFECTING TAX PLANNING IN LQ45 COMPANIES ON INDONESIA STOCK EXCHANGE

GREGORIUS JEANDRY 1, EFFENDI M 2, SUHAILAH ALBAAR 3, SUWITO 4, and ZAINUDDIN 5.

Vol 18, No 07 ( 2023 )   |  DOI: 10.17605/OSF.IO/QBX73   |   Author Affiliation: Universitas Khairun, Ternate, Indonesia 1,3,4,5; Universitas Terbuka, Jakarta, Indonesia 2.   |   Licensing: CC 4.0   |   Pg no: 1225-1234   |   Published on: 24-07-2023

Abstract

The purpose of this research is to analyze the factors that influence tax planning. These factors include profitability, leverage, company size, capital intensity, and liquidity. The population in this study were all LQ45 companies listed on the Indonesia Stock Exchange in 2017-2021. The sample of this research was 150 taken using purposive sampling technique. The test tool used is panel data analysis using Eviews as a statistical test tool. The results of the research show that profitability, capital intensity, and liquidity have an effect on tax planning. Meanwhile, leverage and company size have no effect on tax planning.

Keywords

Tax Planning, Profitability, Leverage, Company Size, Capital Intensity, Liquidity.