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All Journal Abdimisi Jurnal PKM Manajemen Bisnis eCo-Fin AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis JAMAIKA: Jurnal Abdi Masyarakat Journal of Artificial Intelligence and Digital Business Perwira Journal of Economics and Business (PJEB) JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Prima Sadewa
Universitas Pamulang
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Tax Planning dan Kebijakan Dividen terhadap Nilai Perusahaan dengan Transparansi Perusahaan sebagai Variabel Moderasi Adinda Faziah Salsabila; Prima Sadewa
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 3 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i3.2275

Abstract

In the increasingly competitive business environment, companies are required to enhance firm value while maintaining effective tax management and appropriate dividend policies. Tax planning and dividend policy are important corporate decisions that may influence investors’ perceptions and, consequently, firm value. Corporate transparency is also considered important because greater transparency can strengthen market confidence and influence how investors respond to corporate policies. Therefore, this study aims to examine the effect of tax planning and dividend policy on firm value, with corporate transparency serving as a moderating variable, among non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative approach with an associative research design. Secondary data were obtained from the financial statements of non-cyclical consumer sector companies listed on the IDX. Using purposive sampling, 28 companies were selected, resulting in 140 observations. Data were analyzed using panel data regression with EViews 13. The results indicate that tax planning and dividend policy affect firm value in different directions. Corporate transparency does not moderate the effect of tax planning but moderates the effect of dividend policy on firm value. These findings emphasize the importance of transparency in supporting dividend decisions aimed at enhancing firm value.
Pengaruh Intensitas Modal, Intensitas Persediaan dan Tingkat Hutang terhadap Tarif Pajak Efektif: Studi Empiris Pada Perusahaan Consumer Non-Cyclicals Tahun 2017-2021 Prima Sadewa; Umi Safitry
Perwira Journal of Economics & Business Vol 3 No 2 (2023)
Publisher : UNPERBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54199/pjeb.v3i2.217

Abstract

This study aims to examine the effect of capital intensity, inventory intensity and debt levels on Effective Tax Rates. Empirical Studies of Non-Consumer Cycle Companies Listed on the Indonesia Stock Exchange in 2017-2021 period. The theory used in this research is agency theory. population in this case study were 114 non-consumer cycle companies listed on the Indonesian Stock Exchange Exchange. The sampling technique in this study was purposive sampling. So that a sample of 24 companies was obtained. The type of data used is secondary. The analysis technique used is panel data regression analysis with the help of the Eviews 12 program where the classical assumptions were testedfirst before testing the hypothesis using the t-test, f-test and coefficients determination.
Co-Authors Adinda Faziah Salsabila Dewi Ulfah Arini Diantia Amendy Dinar Ambarita Eka Rima Prasetya Eko Sasongko Priyadi Fery Citra Febriyanto Helena Tiurma Boru Marpaung Indra Wadi Johan Syahbrudin Julian Muhammad Hasan Liana Dwi Septiningrum Mawardi Nurullah Medina Puspitasari Mhd. Ali Akbar Moh. Yuddy Yudawirawan Muhammad Rizal Saragih Muhammad Rizal Saragih Muhammad Sopiyana Muslim Muslim Riska Damayanti Rusdi Rusdi Samsul Marpitasa Siti Mundiroh Siti Syuaebatul Islamiah SRI INDARTI Sujarwo Sujarwo Umi Safitry