Aryanata Al Maahi
Universitas Negeri Surabaya, Surabaya, Indonesia

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The Effect of Tax Planning and Company Size on Company Value (Empirical Study of Manufacturing Companies in the Food and Beverage Sector Listed on the Indonesia Stock Exchange for the Period 2020–2024) Aryanata Al Maahi; Rediyanto Putra
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1126

Abstract

This study aims to analyze the effect of tax planning and firm size on firm value in food and beverage sector manufacturing companies listed on the IDX for the 2020–2024 period. Firm value is measured using the Price Book Value (PBV) indicator. This study adopts a quantitative approach utilizing secondary data from 64 companies (320 observations) in the food and beverage sector over a five-year period. The results indicate that tax planning has no effect on firm value, whereas firm size has a positive and significant effect on firm value.
The Effect of Tax Planning and Company Size on Company Value (Empirical Study of Manufacturing Companies in the Food and Beverage Sector Listed on the Indonesia Stock Exchange for the Period 2020–2024) Aryanata Al Maahi; Rediyanto Putra
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1126

Abstract

This study aims to analyze the effect of tax planning and firm size on firm value in food and beverage sector manufacturing companies listed on the IDX for the 2020–2024 period. Firm value is measured using the Price Book Value (PBV) indicator. This study adopts a quantitative approach utilizing secondary data from 64 companies (320 observations) in the food and beverage sector over a five-year period. The results indicate that tax planning has no effect on firm value, whereas firm size has a positive and significant effect on firm value.