Model of Tax Planning and Firm Value Relationship with Tax Amnesty as a Control Variable: Evidence from Indonesia

被引：0
|
作者：
Santoso, Muhammad Rifky [1 ]
Maksum, Azhar [1 ]
Ramli [1 ]
Bukit, Rina Br. [1 ]
机构：
[1] Univ Sumatera Utara, Fac Econ & Business, Medan, Indonesia
来源：
QUALITY-ACCESS TO SUCCESS | 2023年 / 24卷 / 194期
关键词：
tax planning; firm value; tax amnesty; control variable; AVOIDANCE; OWNERSHIP; COMMITTEE; BOARD;
D O I：
10.47750/QAS/24.194.14
中图分类号：
C93 [管理学];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ;
摘要：
The relationship between tax planning and firm value is inconsistent. Tax amnesty affects the tax planning implementation and it is necessary to know how it affects. This paper uses panel data from manufacturing firms listed on the Indonesia Stock Exchange (IDX), data from 2014 to 2017, and regression analysis. Tax planning is measured by the effective tax rate (ETR) and CashETR (CETR), while the firm value is measured by Tobin Q. This paper finds that only firms with accounting profit, tax-planning strategy can increase the firm value. When tax amnesty as a control variable, only the tax payment reduction strategy (CETR) can increase the firm value. When the tax amnesty is not a control variable, the strategy to reduce tax expenses (ETR) and tax payments (CETR) can increase the firm value. The effect of ETR is greater than CETR in the firm value.
引用
收藏
页码：118 / 126
页数：9
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