Publication Date: 2022/11/18
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.
DOI: https://doi.org/10.5281/zenodo.7332557
PDF: https://ijirst.demo4.arinfotech.co/assets/upload/files/IJISRT22OCT865.pdf
REFERENCES