JURNAL LENTERA BISNIS
Vol 9, No 2 (2020): JURNAL LENTERA BISNIS

PENGARUH PERENCANAAN PAJAK DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA

Abdul Muslim (Institut Ilmu Sosial dan Manajemen STIAMI)
Ahmad Junaidi (Institut Ilmu Sosial dan Manajemen STIAMI)

Article Info

Publish Date
26 Nov 2020

Abstract

This study aims to measure tax planning and profitability on firm value in mining companies listed on the Indonesia Stock Exchange for the period 2014-2018. Firm value, tax planning, and profitability use the Q ratio (Tobins Q), Effective Tax Rate (ETR), and Return on Equity (ROE). The research sample consisted of 36 data and the method of analysis used multiple linear regression analysis. The test results show that tax planning has an effect but not significantly on firm value and profitability has a significant effect on firm value.Keywords: Tax planning, profitability, company value

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Journal Info
JURNAL LENTERA BISNIS
Website

Abbrev

jrlab

Publisher

Politeknik LP3I Jakarta

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Lentera Bisnis (ISSN 2252-9993, e-ISSN 2598-618X) ini merupakan jurnal ilmiah berkala yang terbit berdasarkan kaidah jurnal ilmiah ditujukan untuk mempublikasikan karya ilmiah hasil penelitian, pengembangan dan studi pustaka di bidang ilmu administrasi bisnis meliputi peminatan ilmu bisnis. ...