PENGARUH PERENCANAAN PAJAK DAN CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN

Abstract

This research aimed to examine the effect of tax planning and corporate governance on the firm value. While, tax planning was measured by book tax difference and effective tax rate. Meanwhile, corporate governance was measured by institutional ownership, and proportion of board of commissionaire. The research was quantitative. Moreover, the data collection technique used purposive sampling, there were 12 samples Food and Beverages companies which were listed on Indonesia Stock Exchange 2012-2016. Furthermore, the data analysis technique used multiple linear regression with SPSS (Statistical Product and Service Solution) 23.0. The research result concluded book tax difference had positive effect on the price book value. On the other hand, effective tax rate, managerial ownership, and proportion of board commissionaire did not affect the price book value which had been observed.