Jurnal Revenue : Jurnal Ilmiah Akuntansi
Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi

PENGARUH KEBIJAKAN DIVIDEN DAN PERENCANAAN PAJAK TERHADAP RETURN SAHAM

Goinones, Laoren Agustin (Unknown)
Ridwan, Muhammad (Unknown)



Article Info

Publish Date
30 Aug 2024

Abstract

This study aims to identify the influence of dividend policy and tax planning on stock returns. This research is a type of quantitative research conducted through the analysis of the financial statements of companies in the energy sector listed on the Indonesia Stock Exchange (IDX) throughout the period 2019 to 2022. The number of samples used in this study is 72 samples from 18 energy companies listed on the Indonesia Stock Exchange through the use of the purposive sampling method and tested with Eviews12. The data used in this study is secondary data in the form of financial statements from each company that has become a research sample. The results of this study show that the Dividend Policy partially affects Stock Return and Tax Planning has no effect on Stock Return. Meanwhile, at the same time, Dividend Policy and Tax Planning have an effect on Stock Returns. The contribution of the research to the variables of Dividend Policy and Tax Planning on Stock Returns is 30%, while the remaining 70% is explained by other variables outside the research model. Keywords: Dividend Policy; tax planning; Return on Stock

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Journal Info

Abbrev

home

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Revenue Adalah Jurnal Ilmiah yang terbit secara daring pada bulan Juni dan Desember. untuk mempublikasikan hasil-hasil penelitian dalam bidang Akuntansi baik Akuntansi Perpajakan, Akuntansi Keuangan, Akuntansi Perbankan, Akuntansi Sektor Publik, dan bidang Akuntansi ...