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Optimizing Company Value Through Digitalization, Tax Planning, and Capital Structure: Analysis of Its Influence on the Banking Sector in Indonesia Handayani, Rizma Fitri; Misran, Alfian; Murti, Galuh Tresna
Adpebi International Journal of Multidisciplinary Sciences Vol. 4 No. 2 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/aijms.v4i2.1408

Abstract

This study aims to test and analyze the influence of independent variables, namely Digitalization, Tax Planning, and Capital Structure on the dependent variable, namely Company Value using the Tobins'Q ratio to measure company value. The population of this study includes companies from the banking sector listed on the Indonesia Stock Exchange (IDX) in the 2020-2024 period. The research sample was selected using a purposive sampling technique, resulting in a total of 30 companies. Data analysis was carried out using multiple linear regression analysis with the help of the IBM SPSS Statistics application. The results of this study indicate that digitalization has a significant negative effect on company value, tax planning has a significant negative effect on company value, and capital structure has a significant positive effect on company value.