PENGARUH TAX PLANNING DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR)

Abstract

The purpose of this study is to analyze the effect of tax planning and tax avoidance on firm value. There are twelve companies used as the sample. The data used in this study was obtained from the financial report of manufacturing companies listed Indonesia Stock Exchange (IDX) period 2016 to 2019. The sampling method that is being used in this study is the purposive sampling method. The analysis technique used in this study is multiple linear regression which includes classical assumption and statistical hypothesis testing. In analyzing the data in this study used SPSS application version 25. The results of this study found that tax planning have a significant positive effect on firm value and tax avoidance have no significant effect on firm value.