PENGARUH PERENCANAAN PAJAK DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023)

JONAVAN, NICO and Sitepu, Christian Damar Sagara (2025) PENGARUH PERENCANAAN PAJAK DAN PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

Firm value is an important indicator that reflects market perceptions of the performance and long-term prospects of a company. Firm value is measured using PBV, which is the ratio of stock price per share to book value per share. This study examines the relationship between tax planning (TRR) and tax avoidance (ETR) on firm value (PBV) with Good Corporate Governance (GCG) as a moderating variable in primary consumer goods sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2019 to 2023. This study uses quantitative methods with panel data regression analysis techniques and moderation regression analysis through the EViews 12 application. The research sample consisted of 22 companies selected using purposive sampling method. The results showed that tax planning has a significant effect on firm value, while tax avoidance has no significant effect on firm value. However, Good Corporate Governance is unable to moderate the effect of tax planning and tax avoidance on firm value.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Perencanaan Pajak, Penghindaran Pajak, Nilai Perusahaan, Good Corporate Governance
Subjects:	H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Nico Jonavan
Date Deposited:	18 May 2025 15:25
Last Modified:	18 May 2025 15:25
URI:	http://repository.unsri.ac.id/id/eprint/172761

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