IMPLIKASI PENGHINDARAN PAJAK, PERENCANAAN PAJAK, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN ENERGI 2020‑2024
DOI:
https://doi.org/10.56696/jaka.v6i2.15984Keywords:
Nilai Perusahaan, Penghindaran Pajak, Perencanaan Pajak, Leverage, Ukuran PersahaanAbstract
ABSTRACT Companies registered on the Indonesia Stock Exchange in the energy industry from 2020 to 2024 will have their company value analysed for tax avoidance, tax planning, leverage, and firm size. There were 119 observations that fulfilled the sample requirements in this quantitative investigation that used a purposive sampling strategy. Using IBM SPSS Statistics 25, we ran numerous linear regressions on the data. A negative and statistically significant effect of tax avoidance on firm value was observed, although no significant influence of tax planning or business size was found. At the same time, leverage significantly and positively affects the value of a company. At the same time, the independent variables have an effect on firm value with an Adjusted R Squared value of 0.050, which means that the model can explain around 5% of the variance in firm value, while other factors account for the remaining 85%. Keywords: Firm Value, Tax Avoidance, Tax Planning, Leverage, Firm Size ABSTRAK Perusahaan yang terdaftar di BEI pada industri energi dari tahun 2020 hingga 2024 akan dianalisis nilai perusahaannya guna penghindaran pajak, perencanaan pajak, leverage, serta ukuran perusahaan. Terdapat 119 observasi yang memenuhi persyaratan sampel dalam investigasi kuantitatif ini yang menggunakan strategi purposive sampling. Dengan memanfaatkan IBM SPSS Statistics 25, penulis melaksanakan berbagai regresi linier terhadap data tersebut. Pengaruh negatif dan signifikan secara statistik dari penghindaran pajak terhadap nilai perusahaan ditemukan, meskipun tidak ditemukan pengaruh yang signifikan dari perencanaan pajak ataupun ukuran perusahaan. Pada saat yang sama, leverage secara signifikan dan positif mempengaruhi nilai perusahaan. Pada saat yang sama, variabel independen memberikan pengaruh terhadap nilai perusahaan dengan nilai Adjusted R Squared senilai 0.050, yang berarti bahwasanya model bisa menerangkan sekitar 5% dari varians nilai perusahaan, sementara faktor lain menerangkan 85% sisanya. Kata Kunci: Keywords: Nilai Perusahaan, Penghindaran Pajak, Perencanaa Pajak, Leverage, Ukuran PerusahaanReferences
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