Jurnal Manajemen Dan Akuntansi Medan
Vol. 2 No. 3 (2020): Jurnal Manajemen Dan Akuntansi Medan

The Effect Of Tax Planning On Firm Value (Empirical Study Of Various Industrial Companies Listed On The Indonesia Stock Exchange)

Rika Mei Hayani Ginting (Universitas Sari Mutiara Medan)
Tia Novira Sucipto (Universitas Sari Mutiara Medan)
Mery Lani Purba (Universitas Sari Mutiara Medan)
Suriadi Ramadan (Universitas Sari Mutiara Medan)



Article Info

Publish Date
01 Dec 2020

Abstract

In order to reduce the tax burden that must be paid, many companies carry out tax management, which is a comprehensive effort made by the tax manager (tax manager) in a company or organization so that matters related to taxation of the company or organization can well managed, efficient, and economical, so as to provide maximum contribution to the company. This study aims to determine the effect of tax planning on firm value. The sampling technique used is purposive sampling, the final sample size is 69 companies of various industries listed on the Stock Exchange. Indonesia 2016-2018. The analysis method used is simple linear regression analysis of panel data using SPSS 24.00. Based on the research results, it shows that tax planning has no and insignificant effect on firm value. It is recommended for further research if you want to follow up on tax planning and company value or with a similar research topic, it can be expected to add other variables, such as the profitability variable. Management is expected to be able to minimize its tax burden every year, because high tax burdens will have an impact on reducing profits.

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Journal Info

Abbrev

jumansi

Publisher

Subject

Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media

Description

JUMANSI: Jurnal Manajemen dan Akuntasi adalah jurnal yang memuat hasil penelitian atau kajian ilmu di bidang Manajemen dan Akuntansi. JUMANSI terbit setiap dua kali dalam setahun, yaitu pada bulan Januari dan Juli. JUMANSI mempublikasikan karya ilmiah terbaik berdasarkan proses seleksi di bidang ...