PENGARUH PENGHINDARAN PAJAK, PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN, DAN ASET PAJAK TANGGUHAN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2020-2023)

AKBAR, SYAFIQ and Novriansa, Agil (2025) PENGARUH PENGHINDARAN PAJAK, PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN, DAN ASET PAJAK TANGGUHAN TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PERUSAHAAN SEKTOR PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2020-2023). Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the influence of tax avoidance, tax planning, deferred tax burden, and deferred tax assets on company value (an empirical study of companies in the property and real estate sector). Estate Companies Listed on the IDX for the 2020-2023 Period). The results of purposive sampling obtained a total of 30 observational data in this study. The data analysis technique used in this study was panel data regression with STATA version 17. The results showed that avoidance tax has no effect on mark company, planning taxes have a negative impact to value company, burden tax deferral does not affect the value company, and asset tax deferral does not affect the value company.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Avoidance Taxes, Planning Taxes, Expenses Tax Deferred, Assets Tax Deferred, Enterprise Value
Subjects: H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Syafiq Akbar
Date Deposited: 18 Sep 2025 08:06
Last Modified: 18 Sep 2025 08:06
URI: http://repository.unsri.ac.id/id/eprint/184203

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