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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Didaktika: Jurnal Pemikiran Pendidikan Jurnal Berita Kesehatan ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Jurnal Pengabdian Masyarakat Sains dan Teknologi Maslahah: Jurnal Manajemen dan Ekonomi Syariah Jurnal Ventilator: Jurnal Riset Ilmu Kesehatan dan Keperawatan Journal of Innovative and Creativity Nubuat : Jurnal Pendidikan Agama Kristen dan Katolik Damai : Jurnal Pendidikan Agama Kristen dan Filsafat Sukacita : Jurnal Pendidikan Iman Kristen
Selvia Selvia
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Tax Planning, Kebijakan Hutang dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2024 Selvia Selvia; Sandra Dewi
ARZUSIN Vol 6 No 5 (2026): OKTOBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i5.11026

Abstract

Firm value is an important indicator that reflects investors’ perceptions of a company’s performance and prospects. Although the relationship between tax planning, debt policy, firm size, and firm value has been widely examined, studies that specifically analyze these three variables in Basic Materials sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period remain limited. This study aims to analyze the effect of tax planning, debt policy, and firm size on firm value. This study used a quantitative approach with a causal associative design. The sample consisted of 18 companies selected using purposive sampling, resulting in 61 observations after outlier elimination. Data were collected through documentation of companies’ annual financial reports and analyzed using multiple linear regression with the assistance of IBM SPSS Statistics 26. The results show that tax planning and firm size have a positive and significant effect on firm value, whereas debt policy has no significant effect. Simultaneously, tax planning, debt policy, and firm size have a significant effect on firm value. These findings contribute to the development of Signaling Theory in explaining the formation of firm value through financial information perceived by investors as market signals. The conclusion of this study emphasizes the importance of the effectiveness of tax planning and firm size in increasing firm value. The implications of this study include theoretical contributions to the development of financial management literature as well as practical implications for company management in formulating strategies to increase firm value. Keywords: Tax Planning; Debt Policy; Firm Size; Firm Value; Basic Materials Sector
Co-Authors Aisyah Vitariani Aisyah Vitariani Garendi Alrizal, Alrizal Arifin Fauzi Lubis Cyndi Natalia Br Sidebang Defi Solestina Delon Josephine Efrata Ellisa Adelia Elma Purwantie Fanni Astuti Firnaz Seiff Kalip Kalip Khoiriyah Khoiriyah Lelo Lelo Lisdayanti Tinambunan Lucya Natalie Matius Timan Herdi Ginting Muhammad Sabil Ghifarian Mu’tasim Billah Nova Susanti Nur Laily NURUL AZIZAH Revalina Revalina Riky Riky Salsabila Hayati sandra dewi Sarmauli Sarmauli Silvi Lidiawati Siti Assyifa Siti Dini Sitti Nur Intang Sitti Nurintang Suryati Suryati Ubay Huse Vanesa Seftilavika Venny Octavia