Open AccessPengaruh Perencanaan Pajak dan Intellectual Capital Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Manufaktur yang Teradaftar di Bursa Efek Indonesia Periode 2017-2020)
Author(s) -
Mia Indriany,
Herman Wijaya,
Jeni Andriani
Publication year - 2021
Publication title -
jurnal inovasi dan kreativitas
Language(s) - English
Resource type - Journals
eISSN - 2807-8047
pISSN - 2776-1843
DOI - 10.30656/jika.v1i2.3848
Subject(s) - intellectual capital , business , order (exchange) , value (mathematics) , tax planning , accounting , capital (architecture) , business administration , finance , tax avoidance , double taxation , archaeology , machine learning , computer science , history
Problems: The government wants a maximum tax payment while the company is minimum. The company carries out tax planning to minimize the tax burden in order to increase profits by involving the intellectual capital owned by the company in order to increase the firm value.
Purpose: To examine the effect of tax planning and intellectual capital on firm value.
Methodology: This study uses quantitative methods with secondary data types.
Results/Findings: Tax planning and intellectual capital have a positive effect on firm value. Tax planning and intellectual capital can explain the firm value as much as 37,8%.
Paper Type: Correlation Research.
Keywords: Tax Planning, Intellectual Capital, Firm Value