Indonesia Conference Directory

The purpose of this study is to analyze and test the effect of tax planning and asset use on profitability moderated by managerial ownership as a measure of moderating variables of good corporate governance in companies listed in Indonesia. This research was conducted at the manufacturing companies in the consumer goods industry sector in the 2014-2018 period. The sampling technique used in this study was purposive sampling. Of the research population of 54 companies listed on the Indonesia Stock Exchange (IDX), there are 15 companies met the criteria for this study. So the data collected and analyzed was of 75 firms years. Data processing is performed using Statistical Product and Service Solution (SPSS) 22 with a test consisting of descriptive statistical analysis, a classic assumption test consisting of normality test and multicollinearity test, then multiple regression analysis, t test (partial), F test (simultaneous), determination coefficient test, and moderated regression analysis. The first hypothesis testing result shows that tax planning has an effect on profitability. The second hypothesis testing shows that the use of assets has no effect on profitability. The third hypothesis testing result provides an empirical evidence that good corporate governance has a significant effect on profitability. The fourth hypothesis result shows tax planning moderated by good corporate governance does not influence on profitability. The fifth hypothesis result shows that the use of assets moderated by good corporate governance has an effect on profitability. The sixth hypothesis testing result provides an emprical evidence that tax planning and the use of assets significantly influence on profitability