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
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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.

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Published
2018-03-01
Issue
Vol. 7 No. 1 (2018): Calyptra : Jurnal Ilmiah Mahasiswa Universitas Surabaya (September)
Section
Bidang Akuntansi (AK)

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