INDRIYANI, TRI (2023) PENGARUH PERENCANAAN PAJAK, BEBAN PAJAK TANGGUHAN DAN LABA PER LEMBAR SAHAM TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Manufaktur Yang terdaftar di Bursa Efek Indonesia Periode 2016-2020). S1 thesis, Universitas Mercu Buana Jakarta.
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Abstract
The government wants the maximum possible tax payments, while the company as minimal as possible. The company carries out tax planning in order to minimize the tax burden to increase profits by involving the company's deferred tax expenses and earnings per share owned by the company in order to increase the value of the company. The purpose of this study is to analyze the effect of tax planning, deferred tax expense and earning per share on firm value. This study uses quantitative analysis methods with secondary data in the form of company financial statements obtained or downloaded from the Indonesian Stock Exchange website. The population used in this study were manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange for the 2016-2020 period, and 33 samples were selected using the simple random sampling method. In carrying out this analysis, reseachers used IBM SPSS 25 for Windows software and the results of this study show that tax planning and deferrend tax expense have no effect on company value, while earning per share have a positive and significant effect on company value. Keywords: Tax Planning, Deferred Tax Expenses, Earning Per Share, Company Value. Pemerintah menginginkan pembayaran pajak semaksimal mungkin, sedangkan perusahaan seminimal mungkin. Perusahaan melakukan perencanaan pajak guna meminimalkan beban pajak untuk meningkatkan laba dengan ikut melibatkan beban pajak tangguhan dan laba per lembar saham yang dimiliki perusahaan guna meningkatkan nilai perusahaan. Adapun tujuan dari penelitian ini adalah untuk menganalisis pengaruh perencanaan pajak, beban pajak tangguhan dan laba per lembar saham terhadap nilai perusahaan. Penelitian menggunakan metode analisis kuantitatif dengan data sekunder berupa laporan keuangan perusahaan yang diperoleh atau diunduh dari website Bursa Efek Indonesia. Populasi yang digunakan dalam penelitian yaitu perusahaan manufaktur sektor aneka industri yang terdaftar di Bursa Efek Indonesia periode 2016-2020, dan diperoleh 33 sampel yang terpilih dengan metode simple random sampling. Dalam melakukan analisis ini, peneliti menggunakan bantuan perangkat lunak (software) IBM SPSS 25 for Windows dan adapun hasil penelitian ini menunjukan bahwa perencanaan pajak dan beban pajak tangguhan tidak berpengaruh terhadap nilai perusahaan, sementara untuk laba per lembar saham berpengaruh positif dan signifikan terhadap nilai perusahaan. Kata Kunci : Perencanaan Pajak, Beban Pajak Tangguhan, Laba Per Lembar Saham, Nilai Perusahaan.
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