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All Journal EKONOMIS : Journal of Economics and Business IIJSE
Putra, Samuel Niko
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Economics, Econometrics & Finance

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The Effect of Tax Planning and Leverage on Firm Value with Firm Size as a Moderating Variable Putra, Samuel Niko; Edastami, Mayangsari
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.2060

Abstract

This study aims to examine the influence of tax planning and leverage on firm value using firm size as a moderating variable. The model employed in this study is a descriptive quantitative research design using secondary data. The population in this study includes consumer goods sector companies listed on the Indonesia Stock Exchange from 2018-2023. The sample selection process used a purposive sampling method, resulting in 156 observations from 26 companies selected as samples. Hypothesis testing is conducted using a moderation analysis model. The results of the study indicate that tax planning affects firm value and leverage affects firm value. Firm size as a moderating variable is capable of moderating the influence of tax planning and leverage on firm value.
Literature Review: Implementation of Carbon Tax in Indonesia Putra, Samuel Niko; Astuti, Melinda; Munandar, Agus
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 1 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i1.4566

Abstract

Climate change is an international issue that requires fast and decisive action from many countries, including Indonesia, to set a carbon price to reduce greenhouse gas emissions, which are the main drivers of climate change. In Indonesia, one of the initiatives to reduce carbon emissions is the implementation of a carbon tax. This study uses a qualitative methodology and a literature review to provide comprehensive knowledge of how Indonesia implements carbon pricing. The results show that the Indonesian government took a proactive approach to addressing problems caused by climate change when implementing the Carbon Tax. The policies set by the government provide a strong basis for implementing the Carbon Tax.
Co-Authors Agus Munandar, Agus Astuti, Melinda Edastami, Mayangsari