PENGARUH TAX PLANNING, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN

  • TIO FANNY ANGELE UNIVERSITAS IBBI
  • SOVIA LOLITA A. PARDEDE UNIVERSITAS IBBI
  • CORINNA WONGSOSUDONO UNIVERSITAS IBBI
Keywords: Tax Planning, Firm Size, Profitability, Firm Value

Abstract

The firm value is an important thing for companies and investors where the firm value is an indicator in seeing the level of
success obtained by the company, this is refers to the high and low prices of existing shares. If the stock price in company is
higher that’s also can be impacted on the firm value’s companies. The purpose of this study is to determine the effect of tax
planning, firm size and profitability on firm value in food and beverages industry companies listed on the Indonesia Stock
Exchange (IDX) from 2015-2019. Sampling in this study was carried out by purposive sampling method and the analysis was
tested by using quantitative analysis methods. From this study, it was found that tax planning and firms size partially had no
effect on firm value, while profitability partially affected firm value. For the simultaneous results obtained that tax planning,
firm size and profitability simultaneously affect the firm value.

Published
2022-01-17
How to Cite
ANGELE, T., PARDEDE, S., & WONGSOSUDONO, C. (2022). PENGARUH TAX PLANNING, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN. JURNAL ILMIAH KOHESI, 6(1), 79-87. Retrieved from https://kohesi.sciencemakarioz.org/index.php/JIK/article/view/330