The purpose of this study was to examine the influence of tax planning, as measured by the use of tax saving, consisting of permanent differences, temporary differences, foreign tax-rates differentials, and tax losses on tax disclosures. The sample in this study was 21 consumer good manufacturing companies listed in the Indonesia Stock Exchange (IDX) for 7 years (from 2012 to 2018). The results of this study are: 1) Permanent differences has an influence on tax disclosures, 2) Temporary differences has an influence on tax disclosures, 3) Foreign tax-rate differentials has no influence on tax disclosures, and 4) Tax losses have an influence on tax disclosures.
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