Sinta Delawati
Universitas Pamulang

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PENGARUH PERENCANAAN PAJAK, KEBIJAKAN DIVIDEN DAN INTENSITAS MODAL TERHADAP NILAI PERUSAHAAN Sinta Delawati; Jasmi Indra
Jurnal Nusa Akuntansi Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i3.447

Abstract

This study aims to analyze and determine the effect of Tax Planning, Dividend Policy, and Capital Intensity on Firm Value. The type of research used is quantitative. The sampling technique uses purposive sampling. The data used are secondary data with media in the form of financial reports of non-cyclical consumer companies listed on the Indonesia Stock Exchange for the period 2020-2024. The research sample consists of 9 companies that have passed the sample criteria, obtained a total of 45 research data with observations for 5 (five) years. The data analysis techniques used in this study are descriptive statistical analysis, analysis of panel data regression model selection, and hypothesis testing using Eviews 12 in data processing. The results of this study indicate that Tax Planning, Dividend Policy, and Capital Intensity simultaneously affect Firm Value. Partially, Tax Planning affects Firm Value, Dividend Policy affects Firm Value and Capital Intensity does not affect Firm Value.