Factors That Influence Tax Planning

Abstrak

Purpose – This study aims to analyze the influence of Profitability,
Leverage, Firm Size, and Transfer Pricing on Tax Planning.

Design/methodology/approach – This study uses quantitative
research. The population used in this study was companies from the
industrial sector listed on the Indonesia Stock Exchange (IDX) for the
period 2018-2024. The data collection technique used in this study
was a purposive sampling method, selecting 13 companies from a
population of 67 companies. The analysis method used was multiple
linear regression using E-Views9 software.

Findings – The result of this study indicate that Profitability has a
significant effect on Tax Planning, Leverage does not have a
significant effect on Tax Planning, Firm Size does not have a
significant effect on Tax Planning, and Transfer Pricing has a
significant effect on Tax Planning. This study focuses on the
industrial sector.

Research limitations/implications – To maintain focus on the
initial objectives of this study and considering time constraints, this
study limits the discussion of the problem by establishing the following
qualifications: The data analyzed are financial reports from industrial
sector companies listed on the Indonesia Stock Exchange during the
period 2018-2024. In this study, the researcher will only analyze the
Effect of Profitability, Leverage, Firm
Size, and Transfer Pricing on Tax Planning.