The Effect of Tax Planning and Use of Assets on Profitability with Good Corporate Governance as a Moderating Variable
Iriyadi Iriyadi, Nilda Tartilla, Rini Gusdiani
Available Online 25 May 2020.
- https://doi.org/10.2991/aebmr.k.200522.043How to use a DOI?
- profitability, tax planning, use of assets, good corporate governance
- 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.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
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 - https://doi.org/10.2991/aebmr.k.200522.043 ID - Iriyadi2020 ER -