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Jurnal

Pengaruh Tax Planning Terhadap Nilai Perusahaan Pada Perusahaan Property & Real Estate Periode 2016-2020

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 17 No. 2 (2022) · pp. 190–202

DOI
10.52062/jaked.v17i2.2587
ISSN
2621-6787, 1978-4848
Published
2022-11-30
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This study aims to analyze the effect of Tax Planning on Company Value in property & real estate companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Tax planning in this study is measured by cash effective tax rates and book tax difference as independent variables and firm value is measured by price earning ratio as the dependent variable. The sample in this study was purposive sampling with a total of 60 research data. The analysis technique used in this study is quantitative data analysis using the SPSS 16 statistical application. Based on the results of the analysis it is found that cash effective tax rates and book tax difference have an effect on firm value.

Keywords

Collaboration network of the authors

40 authors · 108 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Bill J. C PangayowAffiliation unknown5
Anthonius H. Citra WijayaAffiliation unknown5
Kurniawan PatmaAffiliation unknown5
Siti RofingatunAffiliation unknown4
Pascalina Van Sweet SesaAffiliation unknown3
Aaron M.A. SimanjuntakAffiliation unknown3
Cornelia D. MataniAffiliation unknown3
Syaikhul FalahAffiliation unknown3
Rudiawie LarasatiAffiliation unknown2
Juliana WaromiAffiliation unknown2
Maylen K.P. KambuayaAffiliation unknown2
Paulus K. Allo LayukAffiliation unknown2
Yundy HafizriandaAffiliation unknown2
Sylvia Christina DaatAffiliation unknown2
Cornelia Desiana MataniAffiliation unknown2
Berlian Ritha BeloAffiliation unknown1
Lynda LyndaAffiliation unknown1
Yulita DeisyiAffiliation unknown1
Christina RandalayukAffiliation unknown1
Leli Piska YumameAffiliation unknown1
Elisha Jansen SambaraAffiliation unknown1
Yustinus Tito SusiloAffiliation unknown1
Futry Dwi JayantiAffiliation unknown1
Jhon Urasti BlesiaAffiliation unknown1
Lisnawati SimanungkalitAffiliation unknown1
Anthonius WijayaAffiliation unknown1
Sylvia DaatAffiliation unknown1
Ellend FransiskaAffiliation unknown1
Putri Purwaning SuciAffiliation unknown1
Pascalina SesaAffiliation unknown1
Hesti Endah KurniasariAffiliation unknown1
Maylen KambuayaAffiliation unknown1
Bill PangayowAffiliation unknown1
Yulen KlaibinAffiliation unknown1
Christine Jois KarubabaAffiliation unknown1
Dytha Meninta NababanAffiliation unknown1
kostantina safisaAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Pengaruh Tax Planning Terhadap Nilai Perusahaan Pada Perusahaan Property &amp; Real Estate Periode 2016-2020</dc:title>
	<dc:creator>Tuari, Hadrian Ersa</dc:creator>
	<dc:creator>Asnawi, Meinarni</dc:creator>
	<dc:creator>Sesa, Pascalina V. S.</dc:creator>
	<dc:subject xml:lang="en-US">Tax Planning</dc:subject>
	<dc:subject xml:lang="en-US">Cash Effective Tax Rates</dc:subject>
	<dc:subject xml:lang="en-US">Book Tax Difference</dc:subject>
	<dc:subject xml:lang="en-US">Firm Value</dc:subject>
	<dc:description xml:lang="en-US">This study aims to analyze the effect of Tax Planning on Company Value in property &amp;amp; real estate companies listed on the Indonesia Stock Exchange for the 2016-2020 period. Tax planning in this study is measured by cash effective tax rates and book tax difference as independent variables and firm value is measured by price earning ratio as the dependent variable. The sample in this study was purposive sampling with a total of 60 research data. The analysis technique used in this study is quantitative data analysis using the SPSS 16 statistical application. Based on the results of the analysis it is found that cash effective tax rates and book tax difference have an effect on firm value.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2022-11-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/2587</dc:identifier>
	<dc:identifier>10.52062/jaked.v17i2.2587</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 17 No. 2 (2022): November; 190-202</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 17 No 2 (2022): November; 190-202</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/2587/2046</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
</oai_dc:dc>