PENGARUH PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Sektor Infrastruktur, Utilitas, dan Transportasi yang Terdaftar Di Bursa Efek Indonesia Periode 2013 S.D 2016)

Abstrak

This study aims to determine the effect of Tax Planning Against Company Value (Empirical Study on Infrastructure, Utilities and Transportation Sector Companies Listed on Indonesia Stock Exchange Period 2013 s.d 2016). The sampling method used is purposive sampling method (sample determination technique with consideration of certain criteria). This study uses simple linear regression to analyze data. The dependent variable in this study is the value of the company, while the independent variable is tax planning. Tax planning has a negative influence on company value. That is, the higher the level of tax planning, the smaller the value of the company. This study shows that tax planning does not affect the value of the company in the infrastructure, utilities and transportation sector companies listed on the Indonesia Stock Exchange in 2013 s.d 2016 which shows that tax planning does not have a significant effect on firm value.