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All Journal AKADEMIK: Jurnal Mahasiswa Humanis
Putri Ariska
Universitas Pamulang
Religion Humanities Education Social Sciences

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Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Pertumbuhan Perusahaan terhadap Nilai Perusahaan Putri Ariska; Wahyu Nurul Hidayati
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v6i3.2314

Abstract

This study aims to provide empirical evidence regarding the effect of Tax Planning, Deferred Tax Expense, and Company Growth on Firm Value. This study employs an associative quantitative approach using secondary data obtained from the annual reports of each company. The population of this study consists of companies in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange for the period 2020–2024. Sampling was conducted using the purposive sampling method, resulting in 34 companies with an observation period of 5 years. The data analysis technique used is panel data regression analysis with the assistance of EViews 12. The F-test results indicate that simultaneously, tax planning, deferred tax expense, and company growth have a significant effect on firm value. Meanwhile, the t-test results indicate that partially, tax planning has a significant effect on firm value, whereas deferred tax expense and company growth partially have no significant effect on firm value.
Co-Authors Wahyu Nurul Hidayati