Indonesian Journal of Innovation Studies
Vol. 17 (2022): January

The Effect of Tax Planning, Profitability and Tax Avoidance on Firm Value in Plantation Companies Listed on the Indonesia Stock Exchange for the 2017-2019 Period

Yullinda Novita Ayu (Universitas Muhammadiyah Sidoarjo)
Herman Ernandi (Universitas Muhammadiyah Sidoarjo)



Article Info

Publish Date
30 Oct 2021

Abstract

This study aims to analyze the effect of tax planning, profitability and tax avoidance on firm value in plantation companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 13 plantation companies listed on the IDX in the 2017-2019 period. The data used is secondary data. The data analysis method used in this research is Multiple Linear Regression. The results of this study indicate that Tax Planning Affects Firm Value, Profitability Affects Firm Value, Tax Avoidance Affects Firm Value, Tax Planning Affects Leverage, Profitability Affects Leverage, Tax Avoidance Affects Leverage

Copyrights © 2022






Journal Info

Abbrev

ijins

Publisher

Subject

Computer Science & IT Education Engineering Law, Crime, Criminology & Criminal Justice

Description

Indonesian Journal of Innovation Studies (IJINS) is a peer-reviewed journal published by Universitas Muhammadiyah Sidoarjo four times a year. This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global ...