International Journal of Sustainability in Research (IJSR)
Vol. 2 No. 2 (2024): March 2024

The Influence of Tax Planning and Managerial Ownership on Company Value with Company Transparency as a Moderating Variable

Aulia, Triana Zuhrotun (Unknown)
Sudarmanto, Eko (Unknown)
Siregar, Indra Gunawan (Unknown)
Basuki (Unknown)
Pambudi, Januar Eky (Unknown)

Article Info

Publish Date
25 Mar 2024

Abstract

The scope of this study is to determine the effect of tax planning and managerial ownership on company value with companies transparency as a moderating variable in food and beverage sector companies listed on the Indonesia Stock Exchange (IDX). The time period is 4 years, period is 2018-2021. The techniques used are techniques that are carried out intentionally. Based of the stability criteria is 8 companies were obtained. The data used is secondary data from the Indonesia Stock Exchange website. The analytical method used is regression analysis based on panel data. The research conclusion is that company value is not influenced by tax planning. Meanwhile, managerial ownership shows a negative influence on company value. Corporate transparency is not able to moderate the influence of tax planning on corporate value, and corporate transparency is able to moderate the influence of managerial ownership on corporate value.

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Journal Info
International Journal of Sustainability in Research (IJSR)
Website

Abbrev

ijsr

Publisher

MULTITECH PUBLISHER

Subject

Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

Description

The International Journal of Sustainability in Research (IJSR) is a forum for the publication of refereed scientific work, of an interdisciplinary character, at the interface of science, technology, policy, and society. A particular emphasis is placed on the value and importance of a ...