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

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).