PENGARUH PAJAK TANGGUHAN, TAX AVOIDANCE DAN TAX PLANNING TERHADAP FIRM VALUE (STUDI EMPIRIS PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI PERIODE 2020-2023)

SUWANDI PUTRI, AZRA SYAFIIQAH and Efriandy, Iwan (2025) PENGARUH PAJAK TANGGUHAN, TAX AVOIDANCE DAN TAX PLANNING TERHADAP FIRM VALUE (STUDI EMPIRIS PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI PERIODE 2020-2023). Undergraduate thesis, Sriwijaya University.

Preview	Text RAMA_62201_01031182126018_cover.jpg - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (398kB) | Preview
	Text RAMA_62201_01031182126018.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (1MB) | Request a copy
	Text RAMA_62201_01031182126018_TURNITIN.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (5MB) | Request a copy
	Text RAMA_62201_01031182126018_0212057205_01_front_ref.pdf - Accepted Version Available under License Creative Commons Public Domain Dedication. Download (965kB)
	Text RAMA_62201_01031182126018_0212057205_02.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (157kB) | Request a copy
	Text RAMA_62201_01031182126018_0212057205_03.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (167kB) | Request a copy
	Text RAMA_62201_01031182126018_0212057205_04.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (184kB) | Request a copy
	Text RAMA_62201_01031182126018_0212057205_05.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (12kB) | Request a copy
	Text RAMA_62201_01031182126018_0212057205_06_ref.pdf - Bibliography Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (151kB) | Request a copy
	Text RAMA_62201_01031182126018_0212057205_07_lamp.pdf - Accepted Version Restricted to Repository staff only Available under License Creative Commons Public Domain Dedication. Download (96kB) | Request a copy

Abstract

This study aims to examine the effect of deffered tax, tax avoidance and tax planning on firm value with Price Book Value (PBV) as a measurement proxy. The population on this studi consists of companies listed on the Indonesia Stock Exchange. The purposive sampling method was used in determining the research sample which resulted n 18 companies with a total of 64 observation units. This research uses a quantitative approach with the type of data in the form of secondary data trough documentation and literature studies. Data analysis was carried out by applying multiple linier regression methodsusing SPSS (statistical Package for Social Sciences ) software version 27. The result showed that deffred tax has a significant effect with a positive direction on firm value, while tax avoidance and tax planning have a negative direction but have no significant effect on firm value

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Pajak Tangguhan, Tax Avoidance, Tax planning, Firm Value
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:	Azra Syafiiqah Suwandi Putri
Date Deposited:	26 May 2025 02:15
Last Modified:	26 May 2025 02:15
URI:	http://repository.unsri.ac.id/id/eprint/173941

Actions (login required)

View Item