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Ayu Aulia Oktaviani
Universitas Trisakti
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Journal : Sketsa Bisnis

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Pengaruh Perencanaan Pajak, Penghindaran Pajak, dan Prudence Accounting terhadap Nilai Perusahaan Bella Safitri; Ayu Aulia Oktaviani

Publisher : Universitas Yudharta Pasuruan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35891/jsb.v11i1.5446

Abstract

AbstractThe objective of this study is to examine and analyze the impact of tax planning, tax avoidance, and prudence accounting on firm value, with company size as a control variable. The sample used in this research consists of property sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The research method employed is panel data regression analysis. The results of the study indicate that tax planning and prudence accounting have a significant positive effect on firm value, while tax avoidance has a significant negative effect on firm value. Company size, as a control variable, shows a significant positive effect on firm value. Moreover, tax planning, tax avoidance, prudence accounting, and company size collectively have a simultaneous and significant impact on firm value. AbstrakTujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh perencanaan pajak, penghindaran pajak, dan prudence accounting terhadap nilai perusahaan dengan ukuran perusahaan sebagai variabel kontrol. Sampel yang digunakan dalam penelitian ini adalah perusahaan sektor properti yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2023. Metode penelitian yang digunakan adalah analisis regresi data panel. Hasil penelitian menunjukkan bahwa perencanaan pajak dan prudence accounting memiliki pengaruh positif signifikan terhadap nilai perusahaan, sementara penghindaran pajak memiliki pengaruh negatif signifikan terhadap nilai perusahaan. Ukuran perusahaan sebagai variabel kontrol dapat menunjukkan pengaruh positif dan signifikan terhadap nilai perusahaan. Namun, secara simultan perencanaan pajak, penghindaran pajak, prudence accounting dan ukuran perusahaan berpengaruh secara simultan dan signifikan terhadap nilai perusahaan.
Co-Authors Agneus Shintya Ariani, Marieta Arsjah, Regina J. Asep Hermawan Ati Kushariani Awanis, Dhia Farahdina Balqist, Nenden Syah Baradja, Lutfi Bella Safitri Besnedi Besnedi Chintya, Desi Christina Dwi Astuti Daeli, Florus Darmawati, Deni Desrawani Situmeang Dewi, Indri Syafia Putri Dwi Ayu Kusumaningtyas Eleonora Solfilda Fardila, Dewi Fatik Rahayu Fauzan, Endra Febby Marta Juwita Fitri Noviera Florencia Trisna Juang Florus Daeli Florus Daeli Florus Daeli Gold Naro Sitinjak Haq, Aqamal Henik Hari Astuti Herawati, Vinola Hexana Sri Lastanti Hisyam Ramadhan Ice Nasyrah Noor Ice Nasyrah Noor Ika Wahyuni Indradjid, Deliza Henny Irawan Jul Seventa Tarigan Juniati Gunawan Juniati Gunawan Khomsiyah Khomsiyah Lestari, Aulia Dwi Lutfi Baradja Maruti, Dwi Retno Meel Akbar Moch. Sabur Muhammad Nuryatno MURTANTO Nata, Sofian Naufal, Muhamad Noor, Ice Nasyrah Nugraha Fauzan Nafis Nuhfendi Nur Indah Aprilia, Nur Indah Nur Isnaini Nurhasanah, Imelda Pricillia Desy Tanadi Prima D. Andrian Puspitasari, Windhy Rahmawati, Nur Alfi Regina Jansen Arsjah Reza Rahmat Fajri Risa Nurmala Dewi Rosna K. Harahap Rukmini Windiarti Soebadio Rukmini Windiarti Soebadio Rukmini Windiarti Soebadio Sabur, Muhammad Santoso, Indah Kumalasari Satria, Roy Gembira Sekar Mayangsari Simamora, Adam Yonas Sitinjak, Gold Naro Stephanie Stephanie Suryadi, Pangi Syahilul Amri Tarigan, Jul Seventa Triyanto Utami, Kartika Sekar Vinola Herawaty Vinola Herawaty Wahyuni, Lidia Wijanarko, Faiq Raihan Wijanarko, Khansa Fara Windhy Puspitasari Windhy Puspitasari Wiyono, Slamet Wongso, Erni Suhartini Yadi Supriyadi Yohana Yohana Yudhaputri, Egabetha Amirah Yumiarsi Zulkarnaen, Risa Fitriandi