The Influence of Profitability on Tax Planning on Company Manufacture Sub Pharmaceutical Sector which Registered on the Stock Exchange Indonesia

Muhamamd Irsan, Yudi Febrianto Samosir, Indah Ayu Ningsih

Abstract


Planning tax is effort do And minimalism tax, Which can legally be done through tax management. Meanwhile for countries, Tax is one of the important sources of revenue that will be used for finance expenditure country, Good expenditure routine nor expenditure development. Whereas in practice business generally businessman identify tax payments as an expense. So entrepreneurs will strive to minimize such tax payments, to optimize big profit. In study This planning tax calculated with using the effective tax ratio formula , namely dividing net profit by profit before tax. The author's aim is to determine the effect of profitability on Planning Tax on Company Manufacture Sub Sector Pharmacy Which Listed on the Indonesian Stock Exchange. The number of samples in this study was 8 company with technique pursive sampling . Technique analysis in study This use analysis regression And test t. Results study This show Return On Assets own influence negative significant to planning tax on company Pharmacy Which registered in BEI. The more big mark returns on assets Which produced by the company shows the company's ability to generate profits, with amount profit Which Keep going increase naturally will influence company For do more tax planning effective


Keywords


Tax Planning, Profitability

Full Text:

PDF

References


Agusti, WY (2014). The influence of profitability, leverage, and corporate governance against tax avoidance (empirical study on manufacturing companies registered on the IDX 2009-2012). Journal of Accounting , 2 (3).

Azwar, J., Irfan, I., & Saprinal, M. (2015). Concept Business Research Methodology And Application. Medan: UMSU Press.

Budianti, S., & Curry, K. (2018). Influence of profitability, liquidity, and capital intensity of tax avoidance. Seminar Proceedings National Scholars (pp. 1205–1209).

Burton. R. (2010). Tax law . Jakarta: Salemba Four.

Ecopedon, JN, Riau, K., Selatan, S., Sembialan, S., & Koto, P. (2016). analysis critical on financial reports (Vol. 3, pp. 114–118). Jakarta: BPFE.

Ghozali, I. (2013). Application Analysis Multivariate With Program (VII.).

Semarang: body publisher university Diponegoro.

Ghozali, I. (2016). Multivariate Analysis Applications with the SPSS Program, Edition Fourth (7th ed.). Semarang: Diponegoro University.

Hanafi, M., & Halim, A. (2014). Financial Report Analysis. Edition 3 . Jogjakarta: BPFE.

Hani, S., & Siahaan, B. (2021). Influence Planning Tax And Size Company To Mark Company On Company Hotel, Restaurant And Yang Tourism Registered In Stock Effect Indonesia Period 2016-2020. UMSU.

Hanum, Z. (2018). Analysis of Periodic SPT Submission and Number of Taxpayers Body In Increase Reception Tax Income Chapter 21 in KPP

Primary Medan Belawan. Economist: Journal Knowledge Economy And Studies development , 18 (2).

Harahap, SS (2014). Critical Analysis of Financial Reports . Jakarta: Rajawali Pers.

Hardianto, T., Susi, RP, & Hermawati, A. (2022). Job Satisfaction Mediation: Motivation and Employee Engagement on Nurse Performance. JIM (Journal Knowledge Management) , 7 (3), 63–79.

Aaron. N. (2012). Basics of Applied Tax . Bandung: Unpad. Harry, H. (2015). Report Analysis Finance . Jakarta: Earth Script.

Horne & Wachowicz. (2011). The Basics Management Finance . Bandung: Index.

Juliandi, A., Irfan, I., & Manurung, S. (2015). Methodology Study Business .

Medan: Umsu Press.

cashmere. (2013). Analysis Report Finance (6th ed.). Jakarta: King Grafindo Homeland.

Cashmere. (2012). Analysis Report Finance . Bandung: King Grafindo Homeland.

Cashmere. (2013). Financial Report Analysis . Bandung: Raja Grafindo Persada. Cashmere. (2016). Analysis Report Finance (Ninth.). Jakarta: King Grafindo

Homeland.

Nainggolan, EP, & Febriansyah, AR (2021). Influence of Profitability Ratios and Cost Operational to Income Tax Body Owed on Company Sub Sector Food and Drinks Listed on the IDX 2015-2019. Seminar National Education Technology Social and Humanities (Vol. 1, pp. 27–33).

Pramudya, WH (2016). The Influence of Tax Planning on Stock Returns Moderated By Conservatism Accountancy With Variable Control Size. VEHICLE Volume 19, no. 1, February 2016 , 19 (1).

Ritonga, P. (2017). Tax Planning Analysis through the Depreciation Method and Revaluation Assets Still For Minimize Burden Tax on PT. TASPEN (Persero) Main Branch Medan. Journal of Accounting and Business Research , 17 (1).

Ritonga, P., & Ridho Rizky, m (2021). Influence Taxes Planning To Savings on Pph 21 corporate tax burden at Kpp Pratama Medan Timur. UMSU.

Robert Ang. (2014). Investment and Portfolio Management . Jakarta: Elex Media Komputindo.

Sanjaya, S., & Safitri, K. A. (2021). Influence Reception Tax Restaurant To Locally-generated revenue In Medan city. UMSU.

Sinembela, A., & Hulwani, A. (2021). The effect of tax avoidance on profitability on company food And drink Which registered in exchange effect Indonesia for the 2015-2019 period. UMSU.

Siregar, SA, & Lufriansyah, L. (2018). Analysis of Determinants of Profitability in Exchange Effect Indonesia. Research Collection And Devotion Lecturer , 1 (1).

Sugiyono, S. (2017). Research methods Combination . Bandung: Alphabet.

Zenith, N. (2020). Influence Profitability, Leverage And Corporate Social Responsibility (CSR) against Planning Tax (Tax Planning) on Company LQ45 Which Registered in BEI Year 2015-2018. University Andalas.




DOI: https://doi.org/10.30596/miceb.v2i0.844

Refbacks

  • There are currently no refbacks.