The Effect of Tax Planning and Use of Assets on Profitability with Good Corporate Governance as a Moderating Variable

DOI

10.2991/aebmr.k.200522.043How to use a DOI?

Keywords

profitability, tax planning, use of assets, good corporate governance

Abstract

The purpose of this study is to analyze and test the effect of tax planning and asset use on profitability moderated by managerial ownership as a measure of moderating variables of good corporate governance in companies listed in Indonesia. This research was conducted at the manufacturing companies in the consumer goods industry sector in the 2014-2018 period. The sampling technique used in this study was purposive sampling. Of the research population of 54 companies listed on the Indonesia Stock Exchange, there are 15 companies met the criteria for this study. So the data collected and analyzed was of 75 firms years. The testing result shows that tax planning and the use of assets significantly influence on profitability, tax planning moderated by good corporate governance does not influence on profitability, and the use of assets moderated by good corporate governance has an effect on profitability.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Iriyadi Iriyadi
AU  - Nilda Tartilla
AU  - Rini Gusdiani
PY  - 2020
DA  - 2020/05/25
TI  - The Effect of Tax Planning and Use of Assets on Profitability with Good Corporate Governance as a Moderating Variable
BT  - Proceedings of the 2nd International Seminar on Business, Economics, Social Science and Technology (ISBEST 2019)
PB  - Atlantis Press
SP  - 220
EP  - 227
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200522.043
DO  - 10.2991/aebmr.k.200522.043
ID  - Iriyadi2020
ER  -