Authors :
Yosi Saputri Febrina Ramadhani; Waluyo
Volume/Issue :
Volume 7 - 2022, Issue 10 - October
Google Scholar :
https://bit.ly/3IIfn9N
Scribd :
https://bit.ly/3X6O29H
DOI :
https://doi.org/10.5281/zenodo.7332557
Abstract :
This study examines the effect of tax planning,
profitability, and company growth on firm value with
good governance quality as a moderating variable in
manufacturing companies listed on the Indonesia Stock
Exchange from 2017 to 2021. This study relies on
secondary data from annual reports obtained from the
official website of Indonesia Stock Exchange, namely
www.idx.co.id. The total sampling used is 50 companies
for this study. The software used is eviews version 12. The
findings of this study indicate that corporate growth
moderated by corporate governance has an effect on firm
value. Meanwhile, profitability has no effect on firm
value, and corporate governance is proven unable to
balance tax planning and profitability in firm value. Good
governance is needed to meet the company's growth in a
company and has been proven to help company
management to increase company value.
Keywords :
Tax Planning; Profitability; Tax Growth; CorporateGovernance; Firm Value.
This study examines the effect of tax planning,
profitability, and company growth on firm value with
good governance quality as a moderating variable in
manufacturing companies listed on the Indonesia Stock
Exchange from 2017 to 2021. This study relies on
secondary data from annual reports obtained from the
official website of Indonesia Stock Exchange, namely
www.idx.co.id. The total sampling used is 50 companies
for this study. The software used is eviews version 12. The
findings of this study indicate that corporate growth
moderated by corporate governance has an effect on firm
value. Meanwhile, profitability has no effect on firm
value, and corporate governance is proven unable to
balance tax planning and profitability in firm value. Good
governance is needed to meet the company's growth in a
company and has been proven to help company
management to increase company value.
Keywords :
Tax Planning; Profitability; Tax Growth; CorporateGovernance; Firm Value.
