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Muhammad Wisnu Girindratama
Felizia Arni Rudiawarni


The purpose of this study is to analyze the effect of business strategy on tax planning. This study uses corporate governance, which is proxied by financial expertise and institutional ownership, as moderating variables and the company's characteristics as a control variable. The sample used in this study is a manufacturing company listed on the Indonesia Stock Exchange for the 2015-2019 period. Determination of the sample using the specified criteria and collected a total of 525 firm years. We use multiple linear regression analysis to test the hypothesis. This research develops new insights regarding the relationship between business strategy and tax planning by including corporate governance variables into the moderation model and performs additional analyzes. Additional analyzes were conducted to explore the effect of moderation on firms with certain characteristics. The results of this study indicate that defenders are not involved in tax planning efforts while prospectors are involved in tax planning efforts. In addition, it was found that financial expertise moderates the influence of business strategy on tax planning in companies with certain characteristics.


Tujuan dari penelitian ini adalah untuk menganalisis pengaruh strategi bisnis terhadap perencanaan pajak. Penelitian ini menggunakan corporate governance yang diproksikan dengan keahlian keuangan dan kepemilikan institusional sebagai variabel moderasi dan karakteristik perusahaan sebagai variabel kontrol. Sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2015-2019. Penentuan sampel menggunakan kriteria yang ditentukan dan terkumpul sebanyak 525 tahun perusahaan. Kami menggunakan analisis regresi linier berganda untuk menguji hipotesis. Penelitian ini mengembangkan wawasan baru mengenai hubungan antara strategi bisnis dan perencanaan pajak dengan memasukkan variabel corporate governance ke dalam model moderasi dan melakukan analisis tambahan. Analisis tambahan dilakukan untuk mengeksplorasi efek moderasi pada perusahaan dengan karakteristik tertentu. Hasil penelitian ini menunjukkan bahwa defenders tidak terlibat dalam upaya perencanaan pajak sedangkan prospectors terlibat dalam upaya perencanaan pajak. Selain itu, ditemukan bahwa keahlian keuangan memoderasi pengaruh strategi bisnis terhadap perencanaan pajak pada perusahaan dengan karakteristik tertentu.



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Muhammad Wisnu Girindratama, Universitas Surabaya

Prodi Akuntansi Universitas Surabaya


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