PENGARUH PERENCANAAN PAJAK (TAX PLANNING) PADA NILAI PERUSAHAAN DENGAN LEVERAGE SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2014-2018)

SARI, DIAN PERMATA and Fuadah, Luk Luk and Kalsum, Umi (2020) PENGARUH PERENCANAAN PAJAK (TAX PLANNING) PADA NILAI PERUSAHAAN DENGAN LEVERAGE SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE TAHUN 2014-2018). Undergraduate thesis, Sriwijaya University.

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Abstract

This research was aimed to examine the influence of tax planning on company value with leverage as the moderating variable. The research population used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018. The sample in this research are 22 manufacturing companies sector consumer goods industry with the period research for five years, so the total of samples analyzed are 110 sample. Sampling technique using purposive sampling by looking at the sample based on certain criteria. The data used in this research is secondary data and the type of this research is quantitative. The data analysis techniqe used is simple regression analysis and Moderated Regression Analysis (MRA). The results of this research showed that (1) tax planning has a negative influence on company value, (2) leverage is not able to moderate the influence of tax planning on campany value.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Perencanaan pajak, nilai perusahaan dan leverage
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD9720-9975 Manufacturing industries H Social Sciences > HJ Public Finance > HJ4113-4601 Property tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Users 6357 not found.
Date Deposited:	14 Jul 2020 02:17
Last Modified:	14 Jul 2020 02:17
URI:	http://repository.unsri.ac.id/id/eprint/31174

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