THE EFFECT OF TAX PLANNING AND TAX AVOIDANCE ON THE FINANCIAL PERFORMANCE OF BANKING SECTORCOMPANIES IN INDONESIA

Jenita, Angelina Skolastika and Hama, Aloisius and Santosa, Herlambang Pudjo (2024) THE EFFECT OF TAX PLANNING AND TAX AVOIDANCE ON THE FINANCIAL PERFORMANCE OF BANKING SECTORCOMPANIES IN INDONESIA. International Conference on Economic Management and Accounting.

Text 188-Article Text-345-1-10-20220323.pdf Download (305kB)

Abstract

This study aims to analyze the effect of tax planning and tax avoidance on the financial performance of banking sector companies in Indonesia. It uses secondary data from the annual financial reports of 8 banks listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The banks studied include PT. Bank Bukopin Tbk., PT. Bank Tabungan Negara (Persero) Tbk., and PT. BPD West Java and Banten Tbk., PT. BPD East Java Tbk., PT. Bank Maybank Indonesia Tbk., PT. Bank Tabungan Pensiunan Nasional Tbk., PT. Bank Mayapada Internasional Tbk., and PT. Bank Mega Tbk. The study's results indicate that tax planning has a significant positive effect on ROA and ROE, indicating that effective tax planning can improve asset use efficiency and equity profitability. Conversely, aggressive tax avoidance hurts NPM, suggesting that tax avoidance efforts can harm net profit margins if not managed properly. This study provides important insights for banking management on balancing tax planning and tax avoidance in their tax strategies.Keywords: Tax Planning, Tax Avoidance, Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), Banking Industry.

Item Type:	Other
Divisions:	Perpustakaan > Prosiding/Call for Papers
Depositing User:	Ismi Putri Merdekawati
Date Deposited:	29 Apr 2026 08:16
Last Modified:	29 Apr 2026 08:16
URI:	http://repository.stieyapan.ac.id/id/eprint/215

Actions (login required)

View Item