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