CD Skripsi
Perencanaan Pajak, Profitabilitas, Solvabilitas Dan Nilai Perusahaan
ABSTRACT
This study aims to empirically investigate wheter independent variabels on the
dependent variable, namely tax planning, profitability, and solvency, affect firm
value. In this study firm value used to measured by Effective Tax Ratio. The
population of this study conducted manufacturing compenies listed on the
Indonesian Stock Exchange in 2017-2019. The sample consist of manufacturing
companies selected using the purposive sampling technique. The total of sample
was 51 companies. The method of data collection is documentation performed
through the annual report and financial statements. In this study, the analysis
technique used is multiple linier regression. Microsoft Excel 2013 and Statistical
Product and Service Solution (SPSS) version 22.0 are statistical testing tools in
this study. In this study, the result showed that tax planning, profitability, and
solvency had a positive significant influence on firm value as measured by Price
to Book Value and significant value < 0.05.
Keywords: Tax Planning, Profitability, Solvency, Firm Value
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