Mizania : Jurnal Ekonomi dan Akuntansi
Vol. 3 No. 2 (2023): Mizania:Jurnal Ekonomi dan Akuntansi

Pengaruh Perencanaan Pajak Terhadap Nilai Perusahaan Dengan Komisaris Independen Sebagai Variabel Moderasi

Putri, Sintia Bratama (Unknown)
Rachmawati, Nurul Aisyah (Unknown)

Article Info

Publish Date
30 Sep 2023

Abstract

This study aims to determine the effect of tax planning on firm value with an independent commissioner as a moderating variable. This research is a quantitative study using panel data regression analysis using STATA software. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange in 2020-2022 with a total of 68 samples with the criteria for determining using a purposive sampling technique. Based on the results of the study, it was concluded that the tax planning variable had no significant effect on the firm value variable. The independent commissioner variable cannot moderate the relationship between tax planning and firm value.

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Journal Info
Mizania : Jurnal Ekonomi dan Akuntansi
Website

Abbrev

MIZANIA

Publisher

Universitas Nahdlatul Ulama Indonesia

Subject

Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

Description

MIZANIA Jurnal Ekonomi Dan Akuntansi is an academic accounting journal published by the Accounting Study Program of the University of Nahdlatul Ulama Indonesia (UNUSIA). It aims to improve the quality of knowledge and facilitate the sharing and dissemination of knowledge related to Economic ...