Pengaruh Perencanaan Pajak Terhadap Kegagalan Keuangan dalam Siklus Hidup Perusahaan

Abstract

The purpose of this study is to prove that tax planning has an effect on financial failure in different stages of the life cycle. This study groups companies based on the company's life cycle using a cash flow pattern consisting of the introduction, growth, mature, and decline stages. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2022 - 2023. The sample of this study was 375 companies. The data collection method used the purposive sampling method. Data were analyzed using multiple linear regression methods. The results of the study indicate that tax planning disclosure has an effect on financial failure at the introduction and mature stages. In the growth and decline stages of the life cycle, tax planning has no effect on financial failure.