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All Journal Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Indonesian Journal of Innovation Multidisipliner Research Indonesian Journal of Innovation Multidisipliner Research
Rangkuti, Anggita Sari
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The Effect Of Tax Planning And Net Profit Margin On Company Value In Plantation Companies Listed On The Idx In 2020 - 2024 Rangkuti, Anggita Sari; Rialdy, Novien
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024): September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i3.338

Abstract

This study aims to determine the effect of tax planning and net profit margin on plantation companies listed on the Indonesia Stock Exchange in 2020 - 2024. This study is an associative type of research. The sampling technique was carried out using a purposive sampling technique. So that the sample obtained was 11 plantation companies listed on the IDX in 2020 - 2024 with a total of 55 observation data for 5 years of observation. The data collection technique used was documentation. The data analysis technique used in this study was multiple linear regression analysis with SPSS 26 software tools. The results of the tax planning study showed a statistical test value of t count of 1.633 smaller than t table of 2.006 while the sig value of tax planning was 0.112 greater than 0.05, this indicates that tax planning has no effect on company value. Net profit margin shows a statistical test value of t count of 2.465 greater than the t table of 2.006 while the sig value of net profit margin of 0.019 is smaller than 0.050, this shows that net profit margin affects the value of the company. The results of the study of tax planning and net profit margin together show a statistical value of F count of 5.879 greater than the F table value of 3.280 while the sig value of 0.006 is smaller than 0.05, this shows a significant influence between tax planning and net profit margin on the value of the company simultaneously.
The Effect Of Tax Planning And Net Profit Margin On Company Value In Plantation Companies Listed On The Idx In 2020 - 2024 Rangkuti, Anggita Sari; Rialdy, Novien
Indonesian Journal of Innovation Multidisipliner Research Vol. 2 No. 3 (2024): September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v2i3.338

Abstract

This study aims to determine the effect of tax planning and net profit margin on plantation companies listed on the Indonesia Stock Exchange in 2020 - 2024. This study is an associative type of research. The sampling technique was carried out using a purposive sampling technique. So that the sample obtained was 11 plantation companies listed on the IDX in 2020 - 2024 with a total of 55 observation data for 5 years of observation. The data collection technique used was documentation. The data analysis technique used in this study was multiple linear regression analysis with SPSS 26 software tools. The results of the tax planning study showed a statistical test value of t count of 1.633 smaller than t table of 2.006 while the sig value of tax planning was 0.112 greater than 0.05, this indicates that tax planning has no effect on company value. Net profit margin shows a statistical test value of t count of 2.465 greater than the t table of 2.006 while the sig value of net profit margin of 0.019 is smaller than 0.050, this shows that net profit margin affects the value of the company. The results of the study of tax planning and net profit margin together show a statistical value of F count of 5.879 greater than the F table value of 3.280 while the sig value of 0.006 is smaller than 0.05, this shows a significant influence between tax planning and net profit margin on the value of the company simultaneously.
PENGARUH BOOK TAX GAP DAN ARUS KAS TERHADAP PERSISTENSI LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Rangkuti, Anggita Sari; Rialdy, Novien
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 1 (2025): 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.v5i1.123

Abstract

This study aims to examine and analyze the effect of cash flow and the difference between accounting profit and fiscal profit on earnings persistence in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2016 - 2019 period. The population used in this study were 26 food companies. and beverages listed on the Indonesia Stock Exchange, while the samples taken were 9 food and beverage companies using purposive sampling. The data analysis technique in this research is using Descriptive Statistical Analysis, Simple Linear Regression analysis, classical assumption test, hypothesis testing, and Coefficient of Determination with a significance level of 5%. The data processing in this study used the SPSS (Statistics Pakcage for the Social Sciences) software program for Windows version 23.00. The results of this study indicate that cash flow has no significant effect on earnings persistence of -0.415 with a significance of 0.681. The difference between Accounting Profit and Fiscal Profit has a significant effect on Earning Persistence of 11.510 with a significance of 0.000. Cash flow and the difference between accounting profit and fiscal profit together have a significant effect on earnings persistence of 66.978 with a significance of 0.000
Co-Authors Novien Rialdy