PENGARUH PERENCANAAN PAJAK DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN

Abstract

Firm value has an important role in investment decision making among investors. In addition, tax planning and corporate governance are believed as factors affecting the firm value. however, there are a limited studies using the indonesia companies since indonesia has a unique tax and governance system compared to other country. Therefore,this study aims to demonstrate empirically the effect of tax planning and corporate governance on firm value in banking and finance industry..the data used in this study are secondary data from 22 bank listed in Indosia listed companies.. By using the moderated regression analysis, we found that the tax planning has no effect on firm value. further,  regression result show thatcorporate governance is measured by managerial ownership and independent board have no effect on firm value. As for the third hypothesis was found that the effect of corporate governance to strengthen ties with the tax planning and firm value only if it is moderated by the independent board and if it is moderated by managerial ownership variable has no effect. This study has a practical contribution in the sense that firm value can increase by strengthening the corporate governance.

Keywords: Tax Planning, Corporate Governance, Leverage, Return on Equity (ROE), company size (Size) and Firm Value.