Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Aktiva Pajak Tangguhan Terhadap Nilai Perusahaan Pada Perusahaan IDX Kompas 100 yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022

Putra, Friyanda and ., Erion S, MM, M. Phil (2024) Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Aktiva Pajak Tangguhan Terhadap Nilai Perusahaan Pada Perusahaan IDX Kompas 100 yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022. ITB Ahmad Dahlan Jakarta, Jakarta.

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Abstract

FRIYANDA ANUGRAH PUTRA, Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan, dan Aktiva Pajak Tangguhan Terhadap Nilai Perusahaan Pada Perusahaan IDX Kompas100 yang Terdaftar di Bursa Efek Indonesia Tahun 2020 – 2022. Dibawah bimbingan Erion S.E., M.M., M.Phill.
Penelitian ini untuk mengetahui bagaimana Nilai Perusahaan pada Perusahaan IDX Kompas100 yang terdaftar di BEI tahun 2020 – 2022 dipengaruhi oleh Perencanaan Pajak, Beban Pajak Tangguhan, dan Aktiva Pajak Tangguhan. Hasil secara parsial menunjukan variabel perencanaan pajak memiliki nilai signifikansi 0,846 ini tidak memenuhi kriteria signifikansi yaitu > 0,05 (0,846 > 0,05), apabila dilihat melalui t table 1.980 dan t hitung -0,914 jika t hitung > t table (-0,914 < 1.980). variabel beban pajak tangguhan memiliki nilai signifikansi 0,525 ini memenuhi kriteria signifikansi yaitu > 0,05 (0,525 > 0,05), apabila dilihat melalui t table 1.980 dan t hitung 0,638 jika t hitung > t table (0,638 < 1.980). variabel aktiva pajak tangguhan memiliki nilai signifikansi 0,681 ini tidak memenuhi kriteria signifikansi 0,05 (0,681 > 0,05), apabila dilihat melalui t table 1.980 dan t hitung -0,412 jika t hitung > t table (-0,412 < 1.980). Sedangkan secara simultan Perencanaan Pajak, Beban Pajak Tangguhan, Aktiva pajak Tangguhan tidak berpengaruh simultan terhadap Nilai Perusahaan nilai F hitung 0,223 dengan nilai signifikansi 0,880. Menunjukan jika model regresi ini tidak layak, karena tingkat signifikansinya > dari 0,05 (0,880 > 0,05), serta f hitung > f table (0,233 < 2,68).
Kata Kunci : Perencanaan Pajak, Beban Pajak Tangguhan, Aktiva Pajak Tangguhan, dan Nilai Perusahaan.

FRIYANDA ANUGRAH PUTRA, The Effect of Tax Planning, Deferred Tax Expenses, and Deferred Tax Assets on Firm Value in IDX Kompas100 Companies Listed on the Indonesia Stock Exchange in 2020 - 2022. Under the guidance of Erion S.E., M.M., M.Phill.
This study aims to determine how the Company Value of IDX Kompas100 Companies listed on the Indonesia Stock Exchange in 2020 - 2022 is influenced by Tax Planning, Deferred Tax Expenses, and Deferred Tax Assets. The study used a quantitative method of associative research design and purposive sampling technique as a sampling method and selected 38 companies that fit the criteria. Partial results show that the tax planning variable has a significance value of 0.846 in this case it does not meet the significance criteria, which is greater than 0.05 (0.846> 0.05), when viewed through the t table 1.980 and t count of -0.914 if t count> t table (-0.914 < 1.980). The deferred tax expense variable has a significance value of 0.525, in this case it meets the significance criteria, which is greater than 0.05 (0.525> 0.05), when viewed through the t table 1.980 and t count of 0.638 if t count> t table (0.638 < 1.980). variable deferred tax assets. 980). the deferred tax asset variable has a significance value of 0.681 in this case it does not meet the significance criteria of 0.05 (0.681> 0.05), when viewed through the t table 1.980 and t count of -0.412 if t count> t table (-0.412 < 1.980). While simultaneously Tax Planning, Deferred Tax Expense, Deferred tax assets have no simultaneous effect on Firm Value, the calculated F value is 0.223 with a significance value of 0.880. This shows that this regression model is not suitable for use, because the significance level is greater than 0.05 (0.880> 0.05), and f count> f table (0.233 < 2.68).
Keywords: Tax Planning, Deferred Tax Expense, Deferred Tax Assets, and Firm Value.

Item Type: Other
Subjects: N Fine Arts > N Visual arts (General) For photography, see TR
N Fine Arts > NK Decorative arts Applied arts Decoration and ornament
N Fine Arts > NX Arts in general
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi S1
Depositing User: Khalifafachri Albi
Date Deposited: 15 Feb 2025 03:02
Last Modified: 15 Feb 2025 03:02
URI: https://repository.itb-ad.ac.id/id/eprint/144

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