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All Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JCA (Jurnal Cendekia Akuntansi) Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Akuntan Publik Neraca Manajemen, Akuntansi, dan Ekonomi Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Manajemen dan Akuntansi
Nur Rahmanti Ratih
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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Journal : Dinasti International Journal of Economics, Finance

 1 
The Impact of Tax Planning and Tax Avoidance on Firm Value with The Moderating Role of Tax Havens Safina Salwa Binti Sunarya; Nur Rahmanti Ratih; Dewi Wungkus Antasari
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4411

Abstract

This research examines the impact of tax planning and tax avoidance on firm value with the moderating role of tax havens. The method in this study uses quantitative. Research data comes from multinational companies listed on the Indonesia Stock Exchange (IDX) for the period 2020-2023, with a population of all major sectors of companies listed on the IDX. The sample was determined using the purposive sampling method. This research uses quantitative methods with the main analysis including multiple regression to test the direct effect of independent variables on firm value, and Moderated Regression Analysis (MRA) to measure the moderating role of tax havens. The results of this study indicate that the relationship between tax planning has a positive effect on firm value, while tax planning and tax avoidance on firm value are not significant, either directly or with the moderation of tax havens.
Co-Authors Ahmad Yani Dewi Wungkus Antasari Dina Meilisa Wati FAUZIYAH Fauziyah Fauziyah Febryana Sudarmaka Putri Hazzel Mellya Nanda Khasanah Sahara Kusuma, Marhaendra Miladiah Kusumaningarti Muhammad Alfa Niam Nofi Susanti Pandu Fitra Ardana Prima Noermaning Putri Agnestasya Permatasari Putri Awalina Rizky Vernanda Santaji Safina Salwa Binti Sunarya Sayyidah Mistun Andriani Selly Eka Nur Cahni Widya Rizqi Musfidianingtyas Yoga Putra Meyditiya