Published: 2025-07-10

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

DOI: 10.35870/emt.v9i3.4407

Juan Anastasia Putri, Irmah Halimah Bachtiar, Dheri Febiyani Lestari, Ahmad Rifqi Hidayat, Lasrida Sigalingging
  • Juan Anastasia Putri: Sekolah Tinggi Ilmu Ekonomi Sultan Agung
  • Irmah Halimah Bachtiar: Universitas Indonesia Timur ROR
  • Dheri Febiyani Lestari: Universitas Cipasung Tasikmalaya
  • Ahmad Rifqi Hidayat: Islamic University of Indonesia ROR
  • Lasrida Sigalingging: Akademi Informatika dan Komputer Medicom
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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.

Keywords

Internal Control; Tax Planning; Governance; BUMN

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How to Cite

Putri, J. A., Bachtiar, I. H., Lestari, D. F., Hidayat, A. R., & Sigalingging, L. (2025). Analisis Dampak Perencanaan Pajak dan Tata Kelola Perusahaan yang Baik pada Internal Control. Jurnal EMT KITA, 9(3), 999-1007. https://doi.org/10.35870/emt.v9i3.4407
Article Information

This article has been peer-reviewed and published in the Jurnal EMT KITA. The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 9 No. 3 (2025)

  • Section: Articles

  • Published: 2025-07-10

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Author Biographies
Juan Anastasia Putri, Sekolah Tinggi Ilmu Ekonomi Sultan Agung
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Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Sultan Agung, Kota Pematangsiantar, Provinsi Sumatera Utara, Indonesia.

Irmah Halimah Bachtiar, Universitas Indonesia Timur
Google Scholar ResearchGate ORCID

Program Studi Akuntansi, Fakultas Ekonomi, Universitas Indonesia Timur, Kota Makassar, Provinsi Sulawesi Selatan, Indonesia.

Dheri Febiyani Lestari, Universitas Cipasung Tasikmalaya
Google Scholar ResearchGate ORCID

Program Studi Manajemen, Universitas Cipasung Tasikmalaya, Kabupaten Tasikmalaya, Provinsi Jawa Barat, Indonesia.

Ahmad Rifqi Hidayat, Islamic University of Indonesia
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Program Studi D4 Analisis Keuangan, Universitas Islam Indonesia, Kabupaten Sleman, Daerah Istimewa Yogyakarta, Indonesia.

Lasrida Sigalingging, Akademi Informatika dan Komputer Medicom
Google Scholar ResearchGate ORCID

Program Studi D-III Komputerisasi Akuntansi, Akademi Informatika dan Komputer Medicom, Kota Medan, Provinsi Sumatera Utara, Indonesia.

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