Research Article
The Effect of Tax Planning And Financial Performance on Company Value on Manufacturing Companies Listed on The Indonesia Stock Exchange
@INPROCEEDINGS{10.4108/eai.10-8-2022.2320875, author={Januri Januri and Zulia Hanum}, title={The Effect of Tax Planning And Financial Performance on Company Value on Manufacturing Companies Listed on The Indonesia Stock Exchange}, proceedings={Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2022}, month={8}, keywords={tax planning financial performance}, doi={10.4108/eai.10-8-2022.2320875} }- Januri Januri
Zulia Hanum
Year: 2022
The Effect of Tax Planning And Financial Performance on Company Value on Manufacturing Companies Listed on The Indonesia Stock Exchange
ICBAE
EAI
DOI: 10.4108/eai.10-8-2022.2320875
Abstract
This research was conducted with the aim of viewing, testing, and analyzing tax planning and financial performance on firm value in manufacturing companies. Tax planning in this study was measured using the Effective Tax Rate (ETR), financial performance was measured using ROA, The population in this study are manufacturing companies listed on the Indonesia Stock Exchange which were selected using a saturated sampling technique. This research approach uses associative research Based on results testing by partial ( t test ), the effect of planning tax to measured company value with the Effective Tax Rate (ETR), can, can concluded Planning Tax take effect positive and significant to Company Value. Based on results testing by partial ( t test ), the effect of performance finance to measured company value with Return On Assets (ROA), can is known that based on from results calculation value Sig. for the effect of X2 on Y is of 0.000 < 0.05 and value of t count 12,124 > t table 2,011, Based on results testing by simultaneous ( F test ) can is known that score significance for the effect of X1 and X2 simultaneous against Y is of 0.000 < 0.05 and F arithmetic value 73,641 > F table 3,19, so could concluded that H3 is accepted which means there is influence Among planning tax and performance finance to score company on company manufactures listed on the Indonesia Stock Exchange. Based on from results testing, can seen that R Square value is 0.758, which means 75.8 %.
