PENGARUH STRUKTUR MODAL, PROFITABILITAS DAN TAX PLANNING PADA NILAI PERUSAHAAN FOOD AND BEVERAGES YANG TERDAFTAR DI BEI

Abstract

This research examines and analyses the effect of capital structure profitability and tax planning on the firm value. Furthermore, the capital structure was measured by Debt to Equity Ratio (DER), profitability was measured by Return on Assets (ROA), and tax planning measured by effective tax rate. Meanwhile, firm value was measured by the value of the firm. The research applies quantitatively. The population consists of Food and Beverages companies listed in the Indonesia Stock Exchange (IDX) during 2019-2023. Moreover, the data collection technique used was purposive sampling, i.e., a technique used was multiple linear regression. The result shows that capital structure affect the firm value of Food and Beverages companies listed on IDX. Likewise, profitability affect of the firm value of Food and Beverages companies listed on IDX. Similarity, tax planning affect the firm value of Food and Beverages companies listed on IDX.