Analisis Dampak Perencanaan Pajak dan Tata Kelola Perusahaan yang Baik pada Internal Control

Abstract

The study aims to analyze the impact of tax planning and good corporate governance on internal control in state-owned companies in Indonesia. The selected sample was obtained from the IDX with the criteria for selecting financial reports available in 2019-2024, so that 20 state-owned companies were obtained. The sample of this study was 120 state-owned companies selected using purposive sampling. The data analysis method used was Eviews 12 and the research model used was the Random Effect Model (REM). The results of the study explain that tax planning has a positive and significant effect on internal control in state-owned companies in Indonesia and good corporate governance has a significant effect and also shows a positive direction on internal control in state-owned companies in Indonesia.