The Influence of Tax Planning, Sales Growth and Company Size vs. Company Value
DOI:
https://doi.org/10.70285/ddb76d48Abstract
This research was conducted with the aim of testing and analyzing the influence of tax planning, sales growth and company size on company value in non-cyclical consumer sector companies listed on the Indonesian Stock Exchange (BEI) in 2018-2022. This study uses a quantitative approach. Data collection techniques use documentation techniques or indirect observation. This research is included in the secondary research category, namely research that aims to determine the influence between two variables. The population used in this research is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (BEI) with a reporting period of 2018-2022. The sampling technique in this research used purposive sampling, with a total of 140 sample data from 28 companies that met the research criteria. The analytical method used in this research is descriptive statistical analysis with the classic assumption test, coefficient of determination test and partial t-test. Using multiple linear regression analysis, data testing was assisted with Microsoft Excel and Statistics E-views version 9 software. The results of this research are that partially tax planning and sales growth have no effect on company value, while company size has a negative effect on company value. However, tax planning, sales growth and company size simultaneously influence company value
Downloads
References
Aeni, N. A. M., & Asyik, N. F. (2023). Pengaruh Profitabilitas, Struktur Modal, Pertumbuhan Perusahaan, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Jurnal Paradigma Akuntansi, 5(1), 2099–2108.
Apriliyanti, V., Hermi, H., & Herawaty, V. (2019). Pengaruh Kebijakan Hutang, Kebijakan Dividen, Profitabilitas, Pertumbuhan Penjualan Dan Kesempatan Investasi Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi. Jurnal Magister Akuntansi Trisakti, 6(2), 201–224.
Arianti, B. F. (2022). Pengaruh Struktur Modal, Pertumbuhan Penjualan Dan Keputusan Investasi Terhadap Nilai Perusahaan. Gorontalo Accounting Journal, 5(1), 1.
Dewi, V. S., & Ekadjaja, A. (2021). Pengaruh Profitabilitas, Likuiditas, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Jurnal Paradigma Akuntansi, 3(1), 92.
Dolontelide, C. M., & Wangkar, A. (2019). Pengaruh Sales Growth dan Firm Size Terhadap Nilai Perusahaan pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia. Jurnal EMBA: Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 7(3), 3039–3048.
Drs. Chairil Anwar Pohan, M. (2014). Manajemen Perpajakan: Strategi Perencanaan Pajak & Bisnis (Edisi Revisi). PT Gramedia Pustaka Utama.
Fajriah, A. L., Idris, A., & Nadhiroh, U. (2022). Pengaruh Pertumbuhan Penjualan, Pertumbuhan Perusahaan, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan. Jurnal Ilmiah Manajemen Dan Bisnis, 7(1), 1–12.
Ghozali, P. H. I. (2013). Analisis Multivariat dan Ekonometrika Teori, Konsep, dan Aplikasi dengan EViews 8. Universitas Diponegoro.
Herawati, H., & Ekawati, D. (2016). Pengaruh Perencanaan Pajak Terhadap Nilai Perusahaan (The Effect of Tax Planning on Firm Value). Jurnal Riset Akuntansi Dan Keuangan, 4(1), 873–884.
Hidayat, M. (2018). Pengaruh Manajemen Pajak, Pertumbuhan Penjualan Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Di Bei Periode 2014-2016. Measurement : Jurnal Akuntansi, 12(2), 206.
Indriyani, E. (2017). Pengaruh Ukuran Perusahaan dan Profitabilitas Terhadap Nilai Perusahaan. Akuntabilitas, 10(2), 333–348.
Ismanto, H., & Pebruary, S. (2021). Aplikasi SPSS dan Eviews Dalam Analisis Data Penelitian (Juni 2021). Deepublish.
Kariimah, M. A., & Septiowati, R. (2018). PENGARUH MANAJEMEN LABA DAN RASIO LIKUIDITAS TERHADAP AGRESIVITAS PAJAK. Jurnal Akuntansi Berkelanjutan Indonesia, 2(1), 17–38.
Kasmir S.E., M. . (2016). Pengantar Manajemen Keuangan: Edisi Kedua. Prenada Media.
Kehek, C. C., Cipta, W., & Suci, N. M. (2021). Pengaruh Ukuran Perusahaan , Earning Per Share dan Return On Asset terhadap Nilai Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2016 - 2018. 12, 176–184.
Kusumo, I. J., & Etna, N. A. Y. (2018). Pengaruh Independensi, Kompetensi, Dan
Tekanan Waktu.
Downloads
Published
Issue
Section
License
All articles published in bmabersama.or.id are licensed under a Creative Commons Attribution 4.0 International License (CC BY 4.0).
This license permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are properly credited.
