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All Journal Prosiding Seminar Informasi Kesehatan Nasional Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan
Ardiani, Irma
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Humanities Biochemistry, Genetics & Molecular Biology Chemistry Economics, Econometrics & Finance Education Health Professions Medicine & Pharmacology Nursing Public Health

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Journal : Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan

 1 
Pengaruh Sales Growth, Tax Planning dan Tax Avoidance Terhadap Firm Value Pada Sektor Consumer Non-Cyclicals Di Bursa Efek Indonesia Ardiani, Irma; Situngkir , Anggiat; Napitupulu, Ilham Hidayah; Susilawati , Susilawati
Jurnal IAKP : Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 6 No. 2 (2025): Desember
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v6.i2.893

Abstract

This study aims to examine the effect of Sales Growth (sales growth ratio), Tax Planning (Tax Retention Rate/TRR), and Tax Avoidance (effective tax rate/ETR) on Firm Value (price to book value/PBV) in non-cyclicals consumer sector companies listed on the Indonesia Stock Exchange for the period 2020-2024. This study uses a quantitative approach with secondary data in the form of annual financial reports. The sample was obtained through purposive sampling, resulting in 39 companies form a total population of 130 companies. Data analysis was performed using multiple linear regression with SPSS Version 25. The results show thae sales growth has a significants positive effect on firm value, while tax planning and tax avoidance have no significant effect. This study contributes to enriching the literature on the determinants of firm value and provides practical implications for investors in evaluating a company’s fundamental performance. 
Co-Authors Fitriyah, Yuli Mazaya, Syarah Napitupulu, Ilham Hidayah Situngkir , Anggiat Susilawati , Susilawati