Analisis Pengaruh Perencanaan Pajak Terhadap Nilai Perusahaan Pada Perusahaan Sektor Pertanian Yang Terdaftar Di Bursa Efek Indonesia

Christiani, Yuningsih Nita; Rane, Melvin K Djami; Sine, Devit Alfan

doi:10.52353/ama.v14i2.211

Cited by 4 publications

(5 citation statements)

References 1 publication

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Every company is required to increase the value of its company, because the higher the value of the company, investors will be more interested in investing, so the factors that can influence the value of the company are Tax Planning, Profitability and Leverage. This research supports Christiani et al (2022), Nugraha & Sofianty (2021), Muslim & Junaidi (2020), Iman et al (2021 and Lestari (2020)which obtained the result that Tax Planning, Profitability and leverage have an effect on firm value .…”

Section: Tax Planning Profitability and Leverage Affect Firm Valuesupporting

confidence: 87%

“…In each stage, the collection and research of tax regulations is carried out so that the types of taxsaving measures that can be carried out can be selected. Christiani et al (2022) The tax burden borne by corporate or corporate tax subjects requires good planning, therefore a tax strategy is absolutely necessary to achieve an optimal company. Good tax strategy and planning and of course it must be legal, will be able to encourage companies to be able to compete with other companies.…”

Section: Tax Planningmentioning

confidence: 99%

See 1 more Smart Citation

The Influence of Managerial Ownership, Institutional Ownership, Independent Commissioners and Company Size on Tax Aggressiveness in Food and Beverage Companies on the Indonesia Stock Exchange

Lestari

Ariyani

2023

View full text Add to dashboard Cite

This study aims to analyze the Effect of Managerial Ownership, Institutional Ownership, Independent Commissioners and Company Size on Tax Aggressiveness in Food and Beverage Sector Companies on the Indonesia Stock Exchange 2017 – 2021. This research uses a quantitative approach. The sampling technique uses purposive sampling which is a technique for determining samples with certain criteria. Source of data used in this research is secondary data. Secondary data, namely data obtained from existing data in the company as an object of research and supported by literature consisting of the internet, articles, and books that are related to research. Secondary data in this study is data on food and beverage companies listed on the IDX for 2017-2021. The results of testing the first hypothesis (H1) show that Managerial Ownership Has an Effect on Tax Aggressiveness. The results of testing the second hypothesis (H2) show that Institutional Ownership Has an Effect on Tax Aggressiveness. The results of testing the third hypothesis (H3) show that Independent Commissioners have an Influence on Tax Aggressiveness, the results of testing the fourth hypothesis (H4) show that company size has an effect on tax aggressiveness. The results of testing the fifth hypothesis (H5) show that managerial ownership, institutional ownership, independent commissioners and company size have a simultaneous effect on tax aggressiveness. This research is still limited to several independent variables, namely managerial ownership, institutional ownership, independent commissioners and company size and this research is still limited in using food and beverage companies on the Indonesia Stock Exchange from 2017 to 2021. This research is expected to provide inputs and contributions of ideas regarding the understanding of taxation related to tax aggressiveness.

show abstract

Section: Tax Planning Profitability and Leverage Affect Firm Valuesupporting

confidence: 87%

Section: Tax Planningmentioning

confidence: 99%

The Influence of Managerial Ownership, Institutional Ownership, Independent Commissioners and Company Size on Tax Aggressiveness in Food and Beverage Companies on the Indonesia Stock Exchange

Lestari

Ariyani

2023

View full text Add to dashboard Cite

show abstract

“…Penelitian mengenai pengaruh perencanaan pajak terhadap nilai perusahaan yang dilakukan oleh Fajrin et al,(2016) yang menghasilkan suatu temuan berupa perencanaan pajak berpengaruh signifikan terhadap nilai perusahaan. Hasil ini sejalan dengan penelitian dari Christiani et al,(2021), Saputra (2021), dan Pratiwi & Reschiawati (2022). Namun penelitian lain yang dilakukan oleh Muslim & Junaidi (Muslim & Junaidi, 2020), Lidya & Efendi (2019) menghasilkan suatu temuan yang berbeda bahwa perencanaan pajak tidak berpengaruh terhadap nilai perusahaan.…”

Section: Pendahuluanunclassified

Pengaruh Perencanaan Pajak, Kepemilikan Manajerial Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Transparansi Sebagai Variabel Moderasi

Mahilun,

Atikah

2024

Risma

View full text Add to dashboard Cite

Penelitian ini bertujuan untuk mengetahui pengaruh perencanaan pajak, kepemilikan manajerial dan profitabilitas terhadap nilai perusahaan dengan transparansi sebagai variabel moderasi.Penelitian ini menggunakan jenis penelitian asosiatif dengan pendekatan kuantitatif.Sampel yang digunakan yaitu 53 perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2021.Jenis data yang digunakan dalam penelitian yakni data sekunder yang diperoleh dari website idx.co.id serta website perusahaan yang diteliti.Adapun untuk pengolahan data aplikasi yang digunakan yaitu Eviews-10.Hasil pengujian menunjukkan bahwa terdapat pengaruh negatif variabel perencanaan pajak dan variabel transparansi terhadap nilai perusahaan.hasil lainnya seperti variabel kepemilikan manajerial, profitabilitas tidak berpengaruh signifikan terhadap terhadap nilai perusahaan. Hasil uji moderasi menunjukkan bahwa, transparansi sebagai variabel moderasi memperlemah pengaruh variabel kepemilikan manajerial, profitabilitas yang dimoderasi transparansi terhadap nilai perusahaan serta transparansi sebagai variabel moderasi memperkuat pengaruh perencanaan pajak yang dimoderasi transparansi terhadap nilai perusahaan.

show abstract

“…Perencanaan pajak merupakan proses mengorganisasikan usaha atau kelompok wajib pajak sedemikian rupa, sehingga utang pajaknya berada dalam posisi paling minimum (Christiani, Rane, and Sine 2022). Tujuan perencanaan pajak yaitu untuk merekayasa perhitungan pajak dengan memanfaatkan celah dari peraturan yang ada agar beban pajak dapat ditekan serendah mungkin (Yulianti and Finatarian 2021).…”

Section: Perencanaan Pajakunclassified

Institutional Ownership, Tax Planning And Tax Avoidance Effect On Firm Value

Juliani,

Finatariani

2023

JAS

View full text Add to dashboard Cite

This research aims to analyze and obtain empirical evidence of the influence of institutional ownership, tax planning, and tax avoidance on firm value. This type of research is associative quantitative, and the data sources used are secondary data in the form of annual financial reports and annual reports. The research population is infrastructure sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period, consisting of 45 companies, while the research sample is 16 companies with five years of observation, and the sample determination method used is purposive sampling. The analytical method used is panel data regression analysis with a fixed effects model using E-views version 12. The results of this study show that institutional ownership positively affects firm value, while tax planning and tax avoidance do not affect on firm value. Then, institutional ownership, tax planning, and tax avoidance variables simultaneously influence firm value. This research can complement existing theories and become a reference in helping companies consider what factors can influence or increase firm value.

show abstract

Analisis Pengaruh Perencanaan Pajak Terhadap Nilai Perusahaan Pada Perusahaan Sektor Pertanian Yang Terdaftar Di Bursa Efek Indonesia

Cited by 4 publications

References 1 publication

The Influence of Managerial Ownership, Institutional Ownership, Independent Commissioners and Company Size on Tax Aggressiveness in Food and Beverage Companies on the Indonesia Stock Exchange

The Influence of Managerial Ownership, Institutional Ownership, Independent Commissioners and Company Size on Tax Aggressiveness in Food and Beverage Companies on the Indonesia Stock Exchange

Pengaruh Perencanaan Pajak, Kepemilikan Manajerial Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Transparansi Sebagai Variabel Moderasi

Institutional Ownership, Tax Planning And Tax Avoidance Effect On Firm Value

Contact Info

Product

Resources

About