Pengaruh Perencanaan Pajak terhadap Nilai Perusahan Manufatur di Bursa Efek Indonesia (BEI)
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Institusion

Universitas Sumatera Utara

Author

Hasibuan, Siti Gustia Rama Sari

Subject

Market Value Equity 

Datestamp

2018-12-27 03:21:12 

Abstract :
This research ams to analyze the effect of Tax Planning, Book Value Equity, Pre Book Tax Income, Earnings Management, Levarege and Capital Intensityt to Value of Manufacturing Companies listed in Indonesia Stock Exchange (IDX).The samples used in this research are 28 manufacturing companies. Type of data is secondary obtained data from annual financial statements of each manufacturing companies for five years from 2011 until 2015. The The analytical method used is panel data regression analysis. The Result of this research shows that Tax Planning (TP), Book Value Equity(BVE), and Capital Intensity (CAPINT) have positive and significant effect to Value of Manufacturing Companies. Meanwhile, Pre Book Tax Income (PBTI) and Levarage (LEV) have negative and not significant effect to Value of Manufacturing Companies. And Earnings Management have positive and not significant effect to Value of Manufacturing Companies.