Pengaruh Intellectual Capital Terhadap Perencanaan Pajak Pada Perusahaan Manufaktur

Abstract

The main purpose of this research is to examine the effect of Intellectual Capital and its components, namely Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Physical Capital Efficiency (CEE) on the tax planning of manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2019. The sample was selected by purposive sampling method and valid data were 127 companies. Data analysis model assisted by the SPSS version 24 and SmartPLS version 3.3.2 software program. The results of this study indicate that HCE has a positive effect on Tax Planning, CEE has no effect on Tax Planning and SCE has no effect on Tax Planning. The implication of this research is the need to increase intellectual load by minimizing corporate taxes in accordance with applicable tax laws. To improve corporate tax planning.