Skripsi

PENGARUH PERENCANAAN PAJAK DAN KEPEMILIKAN MANAJERIAL DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL KONTROL TERHADAP NILAI PERUSAHAAN

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Penilaian

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Tax planning is a strategy carried out by a company in reducing the tax burden so that the tax paid in accordance with the amount that has been set and does not greatly reduce the profit of the company. This research aims to analyze the influence of tax planning, managerial ownership, and dividend policy as a control variable on value of the company. The object of this research is financial sector services companies listed on the Indonesia Stock Exchange from 2017-2019. Using the purposive sampling method and based on certain criteria, 12 companies were selected as the sample for this study. The hypotheses were tested by using multiple linear regression analysis through Eviews 12. The result of this study show that tax planning has a effect on value of the company. Then managerial ownership has a effect on value of the company. While dividend policy cannot control tax planning on the value of the company and dividend policy cannot control managerial ownership of value of the company.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2107001457	T52761	T527612021	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T527612021

Publisher

Inderalaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Sriwijaya., 2021

Collation

xxii, 70 hlm. : ilus. ; 28 cm

Language

Indonesia

ISBN/ISSN

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Classification

336.207

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Pajak dan perpajakan
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

DS

Other version/related

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