PENGARUH PERENCANAAN PAJAK DAN KEPEMILIKAN MANAJERIAL DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL KONTROL TERHADAP NILAI PERUSAHAAN

DESTIANA, ANISAH and Fuadah, Luk Luk and Patmawati, Patmawati (2021) PENGARUH PERENCANAAN PAJAK DAN KEPEMILIKAN MANAJERIAL DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL KONTROL TERHADAP NILAI PERUSAHAAN. Undergraduate thesis, Sriwijaya University.

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Abstract

Tax planning is a strategy carried out by a company in reducing the tax burden so that the tax paid in accordance with the amount that has been set and does not greatly reduce the profit of the company. This research aims to analyze the influence of tax planning, managerial ownership, and dividend policy as a control variable on value of the company. The object of this research is financial sector services companies listed on the Indonesia Stock Exchange from 2017-2019. Using the purposive sampling method and based on certain criteria, 12 companies were selected as the sample for this study. The hypotheses were tested by using multiple linear regression analysis through Eviews 12. The result of this study show that tax planning has a effect on value of the company. Then managerial ownership has a effect on value of the company. While dividend policy cannot control tax planning on the value of the company and dividend policy cannot control managerial ownership of value of the company.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Perencanaan Pajak, Kepemilikan Manajerial, Kebijakan Dividen, Nilai Perusahaan
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Anisah Destiana
Date Deposited:	26 Aug 2021 08:27
Last Modified:	26 Aug 2021 08:27
URI:	http://repository.unsri.ac.id/id/eprint/52761

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