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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Balance Vocation Accounting Journal Proceeding of International Conference on Entrepreneurship (IConEnt)
Vianty Adella Santo
Bunda Mulia University
Economics, Econometrics & Finance

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The Effect Of Sales Growth, Profitability And Tax Planning On The Value Of The Company Vianty Adella Santo; I Gusti Agung Musa Budidarma; Melody Natashia Sandiputri
Balance Vocation Accounting Journal Vol. 10 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/58cfq068

Abstract

This study aims to examine the effect of sales growth, profitability, and tax planning on firm value in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange during the period 2021–2024. Firm value is measured using Tobin’s Q, sales growth is proxied by Sales Growth, profitability is measured by Return on Assets (ROA), and tax planning is measured using the Tax Retention Rate (TRR). This research employs a quantitative approach using secondary data derived from companies’ annual reports. The sampling technique used purposive sampling, resulting in 53 companies with a total of 212 observations. Panel data regression analysis was conducted using Eviews 13, and the Random Effect Model was selected as the best model. The results indicate that sales growth does not have a significant effect on firm value. Meanwhile, profitability has a positive and significant effect on firm value. Conversely, tax planning has a negative and significant effect on firm value.
The Effect of Profitability, Company Size, and Independent Commissioners on Tax Management Angelina Fandy Arman; Margareta Febe; Vianty Adella Santo
Proceedings of the International Conference on Entrepreneurship (IConEnt) Vol. 5 (2025): Proceedings of the 5th International Conference on Entrepreneurship (IConEnt)
Publisher : Universitas Pelita Harapan

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Abstract

This study aims to analyze the effect of profitability, firm size, and independent commissioner on tax management in consumer cyclicals sector companies listed on the Indonesia Stock Exchange for the period 2021–2023. The research employs a quantitative approach using secondary data from financial statements. The sample consists of 25 companies selected through purposive sampling. Data analysis was conducted using multiple linear regression with SPSS version 25. The results of the study indicate that, simultaneously, the three variables influence tax management. Profitability has a negative effect on tax management, firm size has a positive effect on tax management, while independent commissioner has no significant effect on tax management. This study concludes that profitability and firm size are important factors that can influence a company’s tax management practices. Therefore, companies need to implement efficient and legal tax management strategies.
Co-Authors Angelina Fandy Arman I Gusti Agung Musa Budidarma Budidarma Margareta Febe Melody Natashia Sandiputri