Jurnal Nusa Akuntansi
Vol. 3 No. 3 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 3 September Tahun 2026

PENGARUH PERENCANAAN PAJAK, KEBIJAKAN DIVIDEN DAN INTENSITAS MODAL TERHADAP NILAI PERUSAHAAN

Sinta Delawati (Universitas Pamulang)
Jasmi Indra (Universitas Pamulang)



Article Info

Publish Date
02 Sep 2026

Abstract

This study aims to analyze and determine the effect of Tax Planning, Dividend Policy, and Capital Intensity on Firm Value. The type of research used is quantitative. The sampling technique uses purposive sampling. The data used are secondary data with media in the form of financial reports of non-cyclical consumer companies listed on the Indonesia Stock Exchange for the period 2020-2024. The research sample consists of 9 companies that have passed the sample criteria, obtained a total of 45 research data with observations for 5 (five) years. The data analysis techniques used in this study are descriptive statistical analysis, analysis of panel data regression model selection, and hypothesis testing using Eviews 12 in data processing. The results of this study indicate that Tax Planning, Dividend Policy, and Capital Intensity simultaneously affect Firm Value. Partially, Tax Planning affects Firm Value, Dividend Policy affects Firm Value and Capital Intensity does not affect Firm Value.

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Journal Info

Abbrev

jna

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Nusa Akuntansi bertujuan untuk mempublikasikan penelitian di bidang akuntansi yang berkaitan dengan perpajakan, laporan keuangan, auditing, dan sistem informasi akuntansi dalam meningkatkan pengembangan ilmu pengetahuan melalui penelitian serta untuk mengetahui sumber referensi yang berkaitan ...