Pengaruh Perencanaan Pajak, Penghindaran Pajak dan Corporate Governance Terhadap Nilai Perusahaan

Authors

  • Rafika Hardianti Universitas Muhammadiyah Bandung
  • Yuniati Yuniati Universitas Muhammadiyah Bandung
  • Siti Kodariah Universitas Muhammadiyah Bandung

DOI:

https://doi.org/10.21831/nominal.v13i1.64082

Abstract

ABSTRACT

The purpose of this study is to ascertain the impact of tax planning, tax avoidance and corporate governance on firm value of manufacturing companies listed on the Indonesian Stock Exchange's consumer products sector list in period 2016-2021. This study's sampling strategy makes use of a purposive sample that 22 companies provided. Multiple linear regression analysis is the model analysis used in this study. There is a quantitative research method being applied. The result show that tax planning and corporate governance has positive significant effect on firm value, firm value is not significantly impact by tax avoidance and firm value is significantly impacted by tax planning, tax avoidance and corporate governance all at the same time. Companies that carry out efficient tax planning, appropriate tax avoidance and good corporate governance will produce high company profits so that the value of the company will increase.

Keywords: Tax Planning, Tax Avoidance, Corporate Governance, Firm Value

ABSTRAK

Penelitian ini memiliki tujuan untuk melihat pengaruh perencanaan pajak, penghindaran pajak dan corporate governance terhadap nilai perusahaan pada perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI Tahun 2016-2021. Teknik pengumpulan sampel menggunakan purposive sampling dan diperoleh sebanyak 22 perusahaan. Model analisis ini menggunakan analisis regresi linear berganda. Metode yang digunakan adalah metode penelitian kuantitatif. Hasil penelitian menunjukkan bahwa perencanaan pajak dan corporate governance memiliki pengaruh positif pada nilai perusahaan, penghindaran pajak tidak memiliki pengaruh pada nilai perusahaan dan secara simultan perencanaan pajak, penghindaran pajak dan corporate governance memiliki pengaruh yang signifikan pada nilai perusahaan. Perusahaan yang melakukan perencanaan pajak yang efisien, penghindaran pajak yang tepat dan corporate governance yang baik akan menghasilkan laba perusahaan yang tinggi sehingga nilai perusahaan akan meningkat.

Kata Kunci: Perencanaan Pajak, Penghindaran Pajak, Corporate Governance, Nilai Perusahaan

 

 

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Published

2024-04-29

How to Cite

[1]
Hardianti, R. et al. 2024. Pengaruh Perencanaan Pajak, Penghindaran Pajak dan Corporate Governance Terhadap Nilai Perusahaan. Nominal: Barometer Riset Akuntansi dan Manajemen. 13, 1 (Apr. 2024), 57–70. DOI:https://doi.org/10.21831/nominal.v13i1.64082.

Issue

Vol. 13 No. 1 (2024): Nominal April 2024

Section

Articles

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