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Skripsi

PENGARUH PERENCANAAN PAJAK, PROFITABILITAS, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan LQ45 yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2018–2020).

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This study aims to determine empirically the effect of tax planning (Effective Tax Rate), profitability (Return On Assets), and liquidity (Current Ratio) on firm value (Tobin’s Q) in LQ45 companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. This research is an associative quantitative approach. The population of this study is LQ45 companies listed on the Indonesia Stock Exchange (IDX). The sample in this study was found 42 companies with a non-probability sampling model for determining the sample. The data analysis technique used is multiple linear regression analysis. The results showed that tax planning and profitability had a significant effect on firm value, while liquidity had no significant effect on firm value. Keywords: Tax Planning, Profitability, Liquidity, Firm Value

Availability
Inventory Code Barcode Call Number Location Status
2207000575T65429T654292022Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T654292022
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya.,
Collation
xx, 90 hlm.; ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
-
Carrier Type
-
Edition
-
Subject(s)
Akuntansi Perpajakan
Prodi Akuntansi
Specific Detail Info
-
Statement of Responsibility
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