Universitas Bhayangkara Jakarta Raya

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Puspita, Mutiara Dhea (2023) Pengaruh Perencanaan Pajak dan Profitabilitas terhadap Nilai Perusahaan dengan Transparansi Sebagai Variabel Moderasi Pada Perusahaan Infrastruktur Tahun 2018-2021 yang Terdaftar di Bursa Efek Indonesia (BEI). Undergraduate thesis, Universitas Bhayangkara Jakarta Raya.

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Abstract

This study aims to determine (1) the Effect of Tax Planning on Company Value, (2) The Effect of Profitability on Company Value, (3) The Effect of Tax Planning in moderating the relationship between company value and transparency, (4) The Effect of Profitability in moderating the relationship between company value and transparency. The population in this study is all Infrastructure companies listed on the Indonesia Stock Exchange during the 2018-2021 period, totaling 119 companies meeting the sample criteria. For sampling techniques in this study using Nonprobability Purposive Judgment Sampling. The results show: (1) Tax Planning has a positive and significant effect on company value, (2) Profitability has a positive and significant effect on company value, (3) Transparency weakens tax planning on company value, (4) Transparency is not able to moderate profitability on company value.

Item Type:	Thesis (Undergraduate)
Subjects:	Ilmu Sosial > Ekonomi > Akuntansi
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Admin Repositori
Date Deposited:	25 Oct 2023 06:43
Last Modified:	25 Oct 2023 06:43
URI:	http://repository.ubharajaya.ac.id/id/eprint/23989

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