PENGARUH CORPORATE GOVERNANCE DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DIMEDIASI PERENCANAAN PAJAK

Abstract

The research aimed to examine the effect of corporate governance and capital structure on firm value
mediated by tax planning. The research was quantitative with secondary data, which in form of
companies’ annual reports. The populations were consumption goods companies which were listed on
Indonesia Stock Exchange (IDX) 2016-2020. The data collection technique used purposive sampling
there were 25 companies the testing method used a sobel test. The research result conclude that
independent commissioners had positive affect to tax planning, the audit committee did not affect tax
planning, capital structure did not affect tax planning. Independent commissioners had positive affect
on firm value, audit committee did not affect firm value, capital structure had positive affect on firm
value, tax planning did not affect firm value. Tax planning did not mediate the effect of corporate
governance on firm value. Tax planning did not mediate the effect of capital structure on firm value.