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Journal : IIJSE

The Effect of Tax Planning, Profitability, and Leverage on Company Value with Company Size as a Moderating Variable (Empirical Study of Manufacturing Companies Listed on the Indonesia Stock Exchange in the Period 2021-2023) Puspa Intan Shal Syabila; Andy Dwi Bayu Bawono
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.6048

Abstract

This study aims to analyze the effect of tax planning, profitability, and leverage on firm value with firm size as a moderating variable. This study was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The data used are secondary data from the company's annual report available on the IDX website. The analysis method applied is multiple linear regression; however, due to heteroscedasticity, handling is carried out using robust regression to ensure more reliable estimation results. The results of this study are expected to provide insight to investors in making investment decisions and to company management to increase company value through tax planning, profitability, and leverage that are managed effectively.
Co-Authors Adhianto, Naura Calista Adhianto Aghitia Kevin Meirza* Agusto, Muhammad Nur Ahmad, Rivaldo Maubi Alfiany, Indri Desta Amalla, Atalia Dezy Ananda Laili Fakhriyah Andity, Vira Sekar Ayu Angling Khrisna Adhi Annisa, Widya Artrisca Tya Luxviasah Atalia Dezy Amalla Azizah, Zulfa Nur Banu Witono Cahya Fahma Arrosyid Candra Ayu Novianti Conteh, Abdul Danang Aji Nugraha Della Siti Aisah Dessy Ambarsari Devi Afriantari Puspa Putri Dianti, Prima Mei Dila Nur Aisyah Diyah Nurhidayati Edelwais, Monica Elga Agripta Aribowo Elvia Ivada Elvia Ivada Enggar Pratiwi, Enggar Erma Setiawati Fadhilah, Faisa Nur Fahri Indrajati Fakhriyah, Ananda Laili Fauzan . Garneta Ratu Marmora Zillullah Ghaida Tyarna, Amira Happy Purbasari Heppy Purbasari Ihwan Susila Ilham Mukti Prayoga Imam Thohari Indah Wahyuni Indrastanti, Sri Retno Kharisma Putri Ramadhani Krisna Rendi Awalludin Kurnia Rina Ariani Kusuma Wijayanto Lintang Kurniawati Luxviasah, Artrisca Tya M. Sholahuddin Marcelia, Rossa Meirza*, Aghitia Kevin Mila Ramadhanti Moechamad Nasir, Moechamad Muhammad Abdul Aris Mujiyati Mustofa Mustofa Mustofa, M Muthiatulloh, Maryam Dzakiyah Muuna, Adellya Nihayatul Nadia Shofiatun Jannah Nafisah, Aura Fitria Narda, Anya Cetta Nindi Saputri Noer Sasongko Noor Adiba, Dira Rosyida Nur Rohmah Hidayati Nur Rohmah Hidayati, Nur Rohmah Nurhidayati, Diyah Nursiam Nursiam Nursiam Nursiam, Nursiam Nursoleha, Eva Nurwidayanti, Tri Oqywitdya Setiyawan Ovi Itsnaini Ulynnuha Permatasari, Qisthoni Pratama, Sri Adi Purbasari, Happy Puspa Intan Shal Syabila Ramadhanti, Mila Rangga Handika Rina Trisnawati Rivaldo Maubi Ahmad Rizky Nirmalasari Rucika Dewi Febriyanti Safitri, Nur Septiyana Sari, Tasya Arum Sarwan Gilang Perkasa Sherina Arum Pamukti Shinta Permata Sari Shinta Permata Sari Sholekah, Riyatus Sri Retno Indrastanti Sri Wahyuni Sri Wahyuni Sri Wahyuni Sujatmiko, Fajar Susanti Susanti Syahrina Noormala Dewi, Syahrina Noormala Tri Nurwidayanti Triyono Triyono Triyono Triyono Triyono Utami, Setiyawati Budi Wafa Khairani Wafiatun Mukharomah Wahyu Utami Wahyudi, Luki Eko Widi Dian Istiningsih Winda Nur Satiti Wulandari, Risma Ayunda Yuliandari, Amanda Yusuf Rahmatullah Zainal Asyiqin Zulfikar Zulfikar Zulfikar