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.

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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

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