Pengaruh Perencanaan Pajak (Tax Planning) dan Penghindaran Pajak (Tax Avoidance) Terhadap Nilai Perusahaan

Tambahani, Gea Delaya; Sumual, Tinneke Evie Meggy; Kewo, Cecilia Lelly

doi:10.53682/jaim.v2i2.1359

Cited by 14 publications

(20 citation statements)

References 3 publications

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“…This suggests that companies that have an aggressive tax strategy have higher profitability, than vice versa. This study is in line with (Inger, 2014) (Sunengsih et al, 2021;Tambahani et al, 2021). This is because the purpose of the aggressive tax strategy is to minimize the payment of taxes by the Company, because taxes are a burden on the Company.…”

Section: Descriptive Statisticsmentioning

confidence: 58%

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Tax Aggressiveness, Capital Structure, Corporate Governance Dan Firm Performance

Hardana¹,

Hasibuan²,

Hasibuan³

2023

ijerfa

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Based on agency theory, the purpose of this study is to test empirically the effect of tax aggressiveness, capital structure and corporate governance on firm performance. Multiple regression analysis was used to analyze three years of data (2017-2021) in the unit sample, to find the effect of tax aggressiveness, capital structure, corporate governance on firm performance. The results of the study found that tax aggressiveness has a positive effect on company performance, but corporate governance mechanisms must work effectively, so as to reduce agency costs. And the joint influence of tax aggressiveness, capital structure, governance on company performance. The findings of this study provide practical implications that the importance of strengthening corporate governance mechanisms in order to improve company performance and reduce agency costs within the company.

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Section: Descriptive Statisticsmentioning

confidence: 58%

“…Inger, (2014); Sunengsih et al, (2021); dan Tambahani et al, (2021) revealed that tax aggressiveness has a positive influence on firm performance. The study revealed that acts of tax aggressiveness can benefit companies when tax strategies are transparent as well as avoidance of complex business transactions.…”

Section: Introductionmentioning

confidence: 99%

Tax Aggressiveness, Capital Structure, Corporate Governance Dan Firm Performance

Hardana¹,

Hasibuan²,

Hasibuan³

2023

ijerfa

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“…Dari penelitian sebelumnya yang meneliti pengaruh perencanaan pajak terhadap nilai saham, terdapat kesimpulan seperti yang diungkapkan (Mulyadi & Sihar Tambun, 2020), (Tambahani et al, 2021) dan (Ika Pratiwi & Hari Stiawan, 2022) yang menyatakan perencanaan pajak berpengaruh terhadap nilai saham. Pengaruh tersebut akan sangat dipengaruhi oleh ukuran perusahaan.…”

Section: Kerangka Pemikiran Dan Pengembangan Hipotesisunclassified

“…Dengan demikian hipotesis pertama (H1) dalam penelitian ini dapat diterima dan dapat dibuktikan. Hasil penelitian ini mendukung penelitian yang dilakukan oleh (Tambahani et al, 2021). Berarti semakin perusahaan melakukan perencanaan pajak akan meningkatkan nilai perusahaan.…”

Section: Analisis Hipotesisunclassified

Perencanaan Pajak, Komite Audit, Nilai Perusahaan Dan Ukuran Perusahaan Sebagai Variabel Moderasi

Pramudya¹,

Herutono²

2022

jrabi

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This study aims to test whether tax planning affects firm value (H1), examine whether the audit committee affects firm value (H2), examine whether firm size affects firm value (H3), examine whether firm size moderates the effect of tax planning on firm value (H4), and examines whether firm size moderates the effect of the audit committee on firm value (H5). This study takes financial statement data from contractor and real estate companies listed on the Indonesia Stock Exchange for the period 2018 to 2020. The analysis used to test the hypothesis uses Moderated Regression Analysis (MRA) with the least squares method. The results of the analysis can be concluded that this study can accept and prove all the proposed hypotheses.

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“…The movement carried out to conduct this study has the purpose of contributing to the literature by empirically examining the activities of tax planning on the firm value on the Indonesia Stock Exchange using two measurements, namely tax per share (TaxPs) and effective tax rate (ETR). Previous studies, such as research by Shafirah and Ridarmelli (2021), only use ETR measurement, and Tambahani et al (2021) use book-tax difference (BTD). Not only that, recently, there have been crises around the world, including Indonesia, which shows that rare events such as pandemics, natural disasters, or terrorism that afflict individuals and businesses regardless of their financial health or contribution also affect the tax system (De Vito & Gómez, 2020).…”

Section: Introductionmentioning

confidence: 99%

The effect of tax planning activities and firm characteristic: Evidence from Indonesia

Tanujaya

Lius

2023

AKURASI

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This study's purpose of contributing to the literature by empirically examining the effect of tax planning, activities, financial debt, audit quality, and firm investment on the firm value. This study adopts quantitative method research using panel regression with 1,264 data samples for model 1 and 1,291 data samples for model 2 with observation year from 2017-2021. This study shows that audit quality and tax planning have a significant positive impact on firm value. In contrast to firm investment, financial debt has a significant negative effect on firm value, which has insignificant results. This research contribution is that companies should pay attention to the selection of auditors for a financial audit because the auditor's role has a positive impact on the firm value. Also, investors can see the value of companies eligible for investment considering the tax planning activities in advance of the company carried out. The novelty of this research is the use of measurement of tax per share for tax planning, rarely used by the other researcher in conducting a relationship between firm value and tax planning. Public interest statement This study is necessary because the auditor's role is critical in minimizing the profit-making practices of managers and ensuring the quality of corporate earnings reporting. Investors can also pay attention to the value of a company worth investing in by paying attention to the tax planning activities undertaken by a company. Article history Received 26 Nov 2022 | Revised 10 Jan 2023 | Accepted 11 Jan 2023 | Online First 03 Feb 2023

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Pengaruh Perencanaan Pajak (Tax Planning) dan Penghindaran Pajak (Tax Avoidance) Terhadap Nilai Perusahaan

Cited by 14 publications

References 3 publications

Tax Aggressiveness, Capital Structure, Corporate Governance Dan Firm Performance

Tax Aggressiveness, Capital Structure, Corporate Governance Dan Firm Performance

Perencanaan Pajak, Komite Audit, Nilai Perusahaan Dan Ukuran Perusahaan Sebagai Variabel Moderasi

The effect of tax planning activities and firm characteristic: Evidence from Indonesia

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