PENGARUH PERENCANAAN PAJAK ( TAX PLANNING ) TERHADAP NILAI PERUSAHAAN ( FIRM VALUE ) PADA PERUSAHAAN SEKTOR NON KEUANGAN YANG TERDAFTAR DI BEI PERIODE 2013-2015

  • Marcella Lavenia Yuliem Jurusan Akuntansi Fakultas Bisnis dan Ekonomika Universitas Surabaya
Abstract Views: 3817 times
PDF - FULL TEXT Downloads: 10789 times
Keywords: Tax Planning, Firm Value

Abstract

Penelitian ini bertujuan untuk melihat pengaruh perencanaan pajak (tax planning) terhadap nilai perusahaan (firm value) pada perusahaan sektor non keuangan di Indonesia. Penelitian ini  menggunakan ukuran perusahaan, tangability of assets, leverage, firm age dan dividend sebagai variabel control. Nilai perusahaan dalam penelitian ini diukur dengan Tobin’s Q sebagai variabel  dependen. Populasi dalam penelitian ini adalah perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2013 sampai dengan 2015. Hasil pengujian Begitu juga dengan variabel tangability of assets, leverage, firm age dan dividend tidak berpengaruh terhadap nilai perusahaan sedangkan variabel ukuran perusahaan berpengaruh terhadap nilai perusahaan.

Downloads

Download data is not yet available.

References

Ang, Robert. (1997). Buku Pintar Pasar Modal Indonesia. Jakarta : Mediasoft Indonesia.

Baker, Malcolm and Jeffrey Wurgler. 2002. Market Timing and Capital Structure. The Journal of Finance, Vol. LVII, No. 1:1-32.

Bammeke, S.A. (2012). Tax implications of the ongoing banking sector reforms in Nigeria. Paper delivered at ICAN 2012 MCPE (Tax Practice Sector), Lagos, March 28 – 29.

Campello, Murillo, (2005), “Asset tangibility and corporate performance under external financing.” JEL Classification.

Chen, Liu, and Chang Han. 2014. Tax avoidance and Firm value: evidence from China. Journal of accounting and economic 50.

Claudio Loderer dan Urs Waelchli. 2010. Firm Age and Performance.

Demirguc-Kunt, Asli and Vojislav Maksimovic. 1999. Institutions, Financial Markets, and Firm Debt Maturity. Journal of Financial Economics, 54:295- 336.

Desai, Mihir A. dan Dhammika Dharmapala. (2006). Corporate Tax Avoidance and High-Powered Incentives. Journal of Financial Economics 79: 145-179.

Desai, M. A., & Dharmapala, D. (2009). Corporate tax avoidance and firm value. The Review of Economics and Statistics, 91(3), 537–546.

Dickson, T. U. and Nwaobia, A. N. (2012). Impact of heavy taxation on Israel during Solomonic era: Implications for Nigerian tax system. Asian Economic and Financial Review, 2(2): 337-346.

Faisal, S. M. Gatot (2009), How to be a Smarter Taxpayer, Jakarta : PT Garasindo.
Published
2018-03-01
Issue
Vol. 7 No. 1 (2018): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Section
Bidang Akuntansi (AK)

Creative Commons License

  • Articles published in CALYPTRA are licensed under a Creative Commons Attribution-ShareAlike 4.0 International license. You are free to copy, transform, or redistribute articles for any lawful purpose in any medium, provided you give appropriate credit to the original author(s) and the journal, link to the license, indicate if changes were made, and redistribute any derivative work under the same license.
  • Copyright on articles is retained by the respective author(s), without restrictions. A non-exclusive license is granted to CALYPTRA to publish the article and identify itself as its original publisher, along with the commercial right to include the article in a hardcopy issue for sale to libraries and individuals.
  • By publishing in CALYPTRA, authors grant any third party the right to use their article to the extent provided by the Creative Commons Attribution-ShareAlike 4.0 International license.