Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Nia Safitri
Universitas Pamulang
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH BEBAN PAJAK TANGGUHAN, PERENCANAAN PAJAK, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN: Studi Empiris Pada Perusahaan Sektor Barang dan Konsumsi Yang Terdaftar di Bursa Efek Indonesia Nia Safitri; Mohamad Safii
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 2 No. 2 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v2i2.41

Abstract

Company value is an investor's perception of the company's value associated with the stock price. This research was conducted with the aim of testing and analyzing the effect of deferred tax burdens, tax planning, and dividend policies on the value of the company. This research is a quantitative approach and secondary data from goods &consumption sector companies listed on the Indonesia Stock Exchange in 2016-2021. Sampling was used using purposive sampling by obtaining 84 sample data from 14 companies that met the criteria. Using multiple regression analysis, data testing was assisted by using Eviews version 9 software. The result of this study is that the deferred tax burden has a significant influence on the value of the company, while tax planning and dividend policy have no influence on the value of the company. However, simultaneously (together) deferred tax burdens, tax planning, and dividend policies affect the value of the company
Co-Authors Mohamad Safii