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Mulyani Mulyani
Universitas Pamulang
Economics, Econometrics & Finance Social Sciences

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Pengaruh Intensitas Persediaan, Intensitas Aset Tetap dan Beban Iklan terhadap Agresivitas Pajak Rezka Sari Ananda; Mulyani Mulyani
JURNAL PUNDI Vol 7, No 2 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i2.491

Abstract

This study aims to determine the effect of inventory intensity, fixed asset intensity and advertising expenses on tax aggressiveness in Property and Real Estate companies listed on the Indonesian stock exchange in 2017-2021 which consists of 73 companies. This research method uses a quantitative method with a purposive sampling technique which produces a sample of 14 companies with 5 (five) years of observation. The data analysis method uses descriptive statistical analysis and hypothesis testing with a significance level of 5%. The test tool used is E-views 9. The results of this study indicate that inventory intensity variable has no effect on tax aggressiveness, while the variable intensity of fixed assets and advertising expenses has an effect on tax aggressiveness. Simultaneously the variable inventory intensity fixed asset intensity and advertising expenses affect tax aggressiveness. Keywords: Inventory Intensity, Fixed Aset Intensity, Advertising Expense, Tax Aggressiveness.
PENGARUH PERENCANAAN PAJAK, PENGHINDARAN PAJAK DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Rukiyanti Rukiyanti; Mulyani Mulyani
JURNAL PUNDI Vol 7, No 2 (2023)
Publisher : AKBP-STIE "KBP" PADANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31575/jp.v7i2.500

Abstract

This study aims to determine and examine the effect of tax planning, tax avoidance, and capital structure on firm value. This type of research is quantitative research. The research was conducted on property and real estate companies listed on the Indonesia Stock Exchange from 2017-2021. The population in this study totaled 83 companies. This study uses secondary data. The sampling technique used was purposive sampling to obtain a sample of 15 companies so that the total number of research observations was 60 samples. The analysis technique used is multiple linear regression analysis. The test uses the EVIEWS 9 program. The results show that simultaneously tax planning, tax avoidance, and capital structure affect firm value. Tax planning does not affect firm value, tax avoidance negatif affect firm value and capital structure positif affects firm value.Keywords: Tax Planning, Tax Avoidance, Capital Structure, Firm Value
Co-Authors Rezka Sari Ananda Rukiyanti Rukiyanti