Tax Avoidance, Deferred Tax Dan Tax Planning Terhadap Nilai Perusahaan - Delia Aprilia; Leliana Maria Angela; Fitria Husnataria (Balance : Jurnal Akuntansi dan Manajemen, 2026)
Penelitian ini menganalisis pengaruh tax avoidance, tax planning, dan deferred tax terhadap nilai perusahaan pada sektor pertambangan di Bursa Efek Indonesia periode 2020–2023. Inkonsistensi hasil penelitian sebelumnya dan karakteristik sektor pertambangan yang fluktuatif menjadi latar belakang utama penelitian ini. Kebaruan penelitian terletak pada penggunaan Principal Component Analysis (PCA) untuk mengatasi multikolinearitas dengan menggabungkan tax avoidance dan tax planning menjadi variabel baru, yaitu tax strategy. Metode ini memberikan kontribusi metodologis dalam penyederhanaan variabel tanpa kehilangan informasi penting. Sampel terdiri dari 14 perusahaan yang dipilih secara purposive selama empat tahun. Analisis menggunakan regresi data panel dengan random effect model dan robust standard error. Hasil penelitian menunjukkan bahwa secara parsial tax strategy dan deferred tax berpengaruh positif namun tidak signifikan terhadap nilai perusahaan. Namun, secara simultan kedua variabel berpengaruh signifikan. Implikasinya, manajemen perlu mengelola strategi perpajakan secara terintegrasi dan transparan, sedangkan investor serta regulator dapat menjadikan informasi perpajakan sebagai bahan pertimbangan dan evaluasi kebijakan.   This study analyzes the effect of tax avoidance, tax planning, and deferred tax on firm value in the mining sector listed on the Indonesia Stock Exchange during the 2020–2023 period. The inconsistency of previous research findings and the fluctuating characteristics of the mining sector, which is sensitive to tax policies, serve as the main background of this study. The novelty lies in the use of Principal Component Analysis (PCA) to address multicollinearity by combining tax avoidance and tax planning into a new variable, namely tax strategy. This method provides a methodological contribution by simplifying variables without losing important information. The sample consists of 14 companies selected purposively over a four-year period. The analysis employs panel data regression with a random effect model and robust standard errors. The results show that partially, tax strategy and deferred tax have a positive but not significant effect on firm value. However, simultaneously, both variables have a significant effect. The implications suggest that management needs to manage tax strategies in an integrated and transparent manner, while investors and regulators can use tax information as a consideration and policy evaluation tool.