PENGARUH PERENCANAAN PAJAK DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia tahun 2016)
| Main Author: | Pratiwi, Mela Puji Agus |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/39183/1/Pendahuluan.pdf http://eprints.umm.ac.id/39183/2/BAB%20I.pdf http://eprints.umm.ac.id/39183/3/BAB%20II.pdf http://eprints.umm.ac.id/39183/4/BAB%20III.pdf http://eprints.umm.ac.id/39183/5/BAB%20IV.pdf http://eprints.umm.ac.id/39183/6/BAB%20V.pdf http://eprints.umm.ac.id/39183/7/Lampiran.pdf http://eprints.umm.ac.id/39183/ |
Daftar Isi:
- This study aimed to examine the effects of tax planning and corporate governance (comprising managerial ownership, institutional ownership, independent commissioner, and audit committee) towards corporate values. There were144 manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2016 used as population. There were 60 companies selected through purposive sampling. This study used Partial Least Square (PLS) method. The findings showed that tax planning negatively affected the corporate values, but corporate governance positively affected the corporate values. Meanwhile, the managerial ownership negatively affected the corporate values. The institutional ownership and independent commissioner positively affected corporate value, while the audit committee did not affect the corporate values.