THE EFFECT OF TAX PLANNING, DEFERRED TAX EXPENSE AND COMPANY SIZE ON COMPANY VALUE
DOI:
https://doi.org/10.32493/ebic.v2i1.51497Keywords:
Tax Planning, Deferred Tax Expenses, Company Size, Company ValueAbstract
This research aims to determine the influence of tax planning, deferred tax burden and company size on company value. Tax Planning, Deferred Tax Expenses and Company Size are independent variables while the dependent variable used is company value. In this research, researchers used a quantitative approach with secondary data. The population in this research is non-cyclical consumer companies in the food and staples retailing sub-sector which are listed on the Indonesia Stock Exchange during the 2018-2023 period. The number of companies used as research samples was 11 companies. The sample determination method in this study used a purposive sampling method. The data analysis method used in this research is multiple regression analysis, F test and T test using E-views version 12. Based on the research results, it shows that tax planning has an effect on company value, while deferred tax burden and company size have no effect on company value. Simultaneously, tax planning, deferred tax burden and company size influence company value.
References
Aeni, NAM, & Asyik, NF (2019). The Influence of Profitability, Company Growth, Capital Structure, Company Size on Company Value. Journal of Accounting Science and Research , 8 (7), 1–17.
Astuti, NE, Moeljadi, M., & Hernawati, E. (2021). The Effect of Tax Planning, Capital Structure, and Company Size on Company Value in Companies Listed on the Indonesia Stock Exchange. Syntax Literate; Indonesian Scientific Journal , 6 (1), 14. https://doi.org/10.36418/syntax-literate.v6i1.4611
Dirvi Surya Abbas, & Suparman. (2020). The Effect of Tax Planning, Company Size and Managerial Ownership on Company Value with Company Transparency as a Moderating Variable. Journal of Accounting Science and Technology Vol. 4 | No. 1 , 4 , 39–52.
Fariz Lukman, & Dian Widiyati. (2024). The Effect of Deferred Tax Burden, Tax Planning and Intellectual Capital on Company Value. CEMERLANG: Journal of Management and Business Economics , 4 , 212–223.
Hidayat, SW, & Pesudo, DAA (2019). The Effect of Tax Planning and Managerial Ownership on Company Value with Company Transparency as a Moderating Variable. International Journal of Social Science and Business , 3 (4), 367. https://doi.org/10.23887/ijssb.v3i4.21323
Irawan, D., & Kusuma, N. (2019). THE EFFECT OF CAPITAL STRUCTURE AND COMPANY SIZE ON COMPANY VALUE. Trisna Negara STIE Actual Journal , 17 (1), 66–81.
Karina, C., Apriwenni, P., & Esra, MA (2024). Firm Value: Tax Planning, Corporate Social Responsibility Disclosure, and Firm Size. Strategic Business and Accounting Journal , 6 (2), 48–61.
Nani Mulyani1, EA (2022). ANALYSIS OF THE EFFECT OF COMPANY SIZE, ASSET STRUCTURE, AND CAPITAL STRUCTURE ON PROFITABILITY. Vol.2, No.1 February 2022: 19 - 26.
Muhammadiyah Jember, U., Company Size, P., Profitability to Company Value Rizqia Muharramah, D., & Zulman Hakim, M. (nd). PROCEEDINGS OF THE NATIONAL SEMINAR ON ECONOMICS AND BUSINESS 2021. https://www.idx.co.id/
Muslim, A., & Junaidi, A. (2020). THE EFFECT OF TAX PLANNING AND PROFITABILITY ON COMPANY VALUE IN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE. LENTERA BISNIS JOURNAL , 9 (2), 1. https://doi.org/10.34127/jrlab.v9i2.373
No Title . (2018).
Tax, PP, & Company, DANU (2024). In this study, Company value becomes a goal in the company in providing accurate information and good information in interested parties such as prospective investors to be able to consider more about what things can provide benefits before Consumer Cyclicals listed on the Indonesia Stock Exchange in the 2019-2021 period. multiple regression as a technique in collecting data. The processed data affects the company's value, profitability has a positive effect on good tax planning for companies without having to violate the law . 01 (03), 1–8.
Perdana, BC (2023). Analysis of Tax Avoidance and Profitability on Company Value Through Good Corporate Governance in Manufacturing Companies on the Indonesia Stock Exchange. Journal of Citizenship , 7 (2), 1588–1598.
Purnama, H. (2022). THE ROLE OF CSR IN MEDIATING THE INFLUENCE OF DIGITALIZATION, INVESTMENT DECISIONS AND FINANCIAL PERFORMANCE ON COMPANY VALUE (Study of Pharmaceutical Companies on the IDX 2016-2020 Period). Medikonis , 13 (1), 29–40. https://doi.org/10.52659/medikonis.v13i1.52
Safitri, N., & Safii, M. (2022). The Effect of Deferred Tax Burden, Tax Planning, and Dividend Policy on Firm Value. Yudishtira Journal: Indonesian Journal of Finance and Strategy Inside , 2 (2), 280–292. https://doi.org/10.53363/yud.v2i2.41
Sari, ISSN (2022). The Influence of Tax Planning, Company Size and Financial Distress on Company Value (Empirical Study on Manufacturing Companies in the Basic and Chemical Industry Sectors Listed on the Indonesia Stock Exchange for the 2016-2020 Period). Dharma Andalas Journal of Economics and Business , 24 (2), 242–261.
Syavira Aprilia Harahap, & Eka Rima Prasetya. (2023). THE EFFECT OF TAX PLANNING, DEFERRED TAX EXPENSE, AND PROFIT QUALITY ON COMPANY VALUE. PJEB: PERWIRA JOURNAL OF ECONOMY & BUSINESS , 3 , 90–105.
Vianna, V., & Yusnaini, Y. (2022). The Effect of Tax Planning, Deferred Tax Burden and Capital Structure on Company Value in Plantation Sector Companies Listed on the IDX for the 2017-2021 Period. Scientific Journal of Management, Economics, & Accounting (MEA) , 6 (3), 2031–2042. https://doi.org/10.31955/mea.v6i3.2497
Windayani, L. (2018). Analysis of Potential Factors Affecting Tax Avoidance. Thesis. Faculty of Economics, Islamic University of Indonesia. , 3 (1), 21.
