Jurnal Inovasi dan Kreativitas (JIka)
Vol. 1 No. 2 (2021): September

Pengaruh Perencanaan Pajak dan Intellectual Capital Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur yang Teradaftar di Bursa Efek Indonesia Periode 2017-2020): (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2017-2020)

Mia Indriany (Program Studi Akuntansi FEB Universitas Serang Raya)
Herman Wijaya (Program Studi Akuntansi FEB Universitas Serang Raya)
Lulu Nailufaroh (Program Studi Akuntansi FEB Universitas Serang Raya)

Article Info

Publish Date
30 Sep 2021

Abstract

Abstract: Problems: The government wants a maximum tax payment while the company is minimum. The company carries out tax planning to minimize the tax burden in order to increase profits by involving the intellectual capital owned by the company in order to increase the firm value. Purpose: To examine the effect of tax planning and intellectual capital on firm value. Methodology: This study uses quantitative methods with secondary data types. Results/Findings: Tax planning and intellectual capital have a positive effect on firm value. Tax planning and intellectual capital can explain the firm value as much as 37,8%. Paper Type: Correlation Research. Keywords: Tax Planning, Intellectual Capital, Firm Value

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Journal Info
Jurnal Inovasi dan Kreativitas (JIka)
Website

Abbrev

JIKa

Publisher

Universitas Serang Raya

Subject

Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Social Sciences

Description

Jurnal Inovasi dan Kreativitas (JIKa) ditujukan sebagai sarana publikasi riset hasil kolaborasi mahasiswa dan dosen atau mahasiswa sendiri. Kkehadiran JIKa diharapkan mampu meningkatkan kuantitas dan kualitas publikasi bersama antara mahasiswa dan dosen Ruang lingkup (scope) JIKa mencakup seluruh ...