Pengaruh Tax Planning terhadap Nilai Perusahaan
Abstract
Penelitian ini bertujuan untuk mengkaji dan memperoleh bukti empiris mengenai pengaruh Tax Planning terhadap nilai perusahaan pada Perusahaan Manufaktur yang listing di Bursa Efek Indonesia. Secara metodis, penelitian ini menggunakan pendekatan kuantitatif berupa uji stasioner dan uji regresi data panel dengan model Generalized Least Square (GLS). Jenis data yang digunakan pada penelitian ini merupakan data panel dari laporan keuangan tahun 2012-2016. Hasil penelitian menunjukkan bahwa cash effective tax rates memiliki pengaruh positif dan signifikan terhadap nilai perusahaan. Selanjutnya, Tax Shelter Activity memiliki pengaruh pengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan, Book Tax Difference tidak memiliki pengaruh terhadap nilai perusahaan.
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