The Influence of Tax Planning on the Value of Manufacturing Companies in the Coal Mining Industry Sector Listed on the Indonesian Stock Exchange for the 2018 - 2022 Period

Authors

  • Kristina Kristina FEB Universitas Pertiwi
  • Abdillah Abdillah FEB Universitas Pertiwi
  • Syamsul Bahri FEB Universitas Pertiwi

DOI:

https://doi.org/10.58258/jisip.v8i2.6569

Abstract

This research aims to determine the effect of tax planning and tax avoidance on the value of mining companies listed on the Indonesia Stock Exchange (BEI) both partially and simultaneously. Tax planning in this research is measured by the Effective Tax Rate (ETR), and profitability is measured by the Net Profit Margin (NPM) as an independent variable. Company value is measured by Book Value Per Share (BVS) as the dependent variable. The population used was 20 mining companies. The sample in this research was selected using descriptive methods and 4 companies were obtained as research objects in the 2018 - 2022 period so that the total sample was 25 samples. This type of research uses an analytical approach. The data analysis technique in this research is quantitative data analysis using SPSS 24 statistical software. The analysis methods used are classical assumptions, multiple linear regression, and hypothesis testing. The results of this research show that the significant value of tax planning is 0.80 > 0.05, so partially the tax planning variable (ETR) has no effect on the value of mining companies (BVS) listed on the Indonesian Stock Exchange.

Downloads

Published

2024-02-29

Issue

Vol. 8 No. 2 (2024): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (Maret)

Section

Articles

License

Copyright Notice
Authors who publish with JISIP (Jurnal Ilmu Sosial dan Pendidikan) agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal. 
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.