Pengaruh Perencanaan Pajak dan Modal Intelektual Terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di BEI periode 2021

Amalia, Alviona Rizka (2023) Pengaruh Perencanaan Pajak dan Modal Intelektual Terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di BEI periode 2021. Journal of Culture Accounting and Auditing, 2 (2). pp. 79-91. ISSN 2830-5574

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Abstract

The objective of this research is to examine the influence of Tax Planning and Intellectual Capital on Firm Value. The target population for this study comprises manufacturing companies that are publicly listed on the Indonesia Stock Exchange during the 2021 timeframe. The sample was selected using a purposive sampling technique, resulting in a total of 92 companies being included with a 1-year observation period. This research adopts a quantitative approach and utilizes secondary data. The analysis technique employed is multiple linear regression analysis. The findings of this study demonstrate that intellectual capital has aisignificant impact on firm value, whereas tax planning does not affect firm value.

Item Type:	Article
Uncontrolled Keywords:	Tax Planning, Intellectual Capital, Firm Value, Manufacturing Company
Subjects:	Economic And Business > Accounting Economic And Business
Divisions:	Faculty of Economic and Business > Accounting Study Program Library of Congress Subject Areas > Accounting Study Program
Depositing User:	Alviona Rizka Amalia
Date Deposited:	25 Jan 2024 06:58
Last Modified:	25 Jan 2024 06:58
URI:	http://eprints.umg.ac.id/id/eprint/9319

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