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PENGARUH PAJAK TANGGUHAN, TAX AVOIDANCE DAN TAX PLANNING TERHADAP FIRM VALUE (STUDI EMPIRIS PERUSAHAAN LQ-45 YANG TERDAFTAR DI BEI PERIODE 2020-2023)

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Penilaian

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This study aims to examine the effect of deffered tax, tax avoidance and tax planning on firm value with Price Book Value (PBV) as a measurement proxy. The population on this studi consists of companies listed on the Indonesia Stock Exchange. The purposive sampling method was used in determining the research sample which resulted n 18 companies with a total of 64 observation units. This research uses a quantitative approach with the type of data in the form of secondary data trough documentation and literature studies. Data analysis was carried out by applying multiple linier regression methodsusing SPSS (statistical Package for Social Sciences ) software version 27. The result showed that deffred tax has a significant effect with a positive direction on firm value, while tax avoidance and tax planning have a negative direction but have no significant effect on firm value

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2507003246	T173941	T1739412025	Central Library (Reference)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1739412025

Publisher

: Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2025

Collation

xvii, 65 hlm.: Ilus., tab.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

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Media Type

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Carrier Type

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Edition

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Subject(s)

Akuntansi

Specific Detail Info

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Statement of Responsibility

EM

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