EFEK PAJAK PADA NILAI PERUSAHAAN: ANALISIS STRATEGI PENGELOLAAN PAJAK
Keywords:
Pajak,, Nilai Perusahaan,, Perbankan,, E-Views
Abstract
Artikel ini mengeksplorasi pengaruh negatif pajak terhadap nilai perusahaan dengan menggunakan analisis empiris pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dari tahun 2020 hingga 2022. Data dianalisis menggunakan perangkat lunak statistik E-Views untuk mengidentifikasi hubungan antara beban pajak dan nilai perusahaan. Hasil penelitian menunjukkan bahwa kebijakan pajak yang tinggi dapat mengurangi nilai perusahaan melalui penurunan laba bersih dan peningkatan risiko keuangan. Artikel ini juga membahas implikasi strategis bagi perusahaan dalam mengelola kewajiban pajak mereka untuk meminimalkan dampak negatif tersebut.
References
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Kacaribu, A. A., & Winata, J. (2023). The Impact of Profitability and Liquidity on Firm Value with Tax Avoidance as Intervening Variable of F&B Company. Jurnal Informatika Ekonomi Bisnis, 91–96.
Khan, N., Abraham, O. O., Alex, A., Eluyela, D. F., & Odianonsen, I. F. (2022). Corporate governance, tax avoidance, and corporate social responsibility: Evidence of emerging market of Nigeria and frontier market of Pakistan. Cogent Economics & Finance, 10(1), 2080898.
Nardo, R., & Sari, L. (2021). PERISTIWA EKTREM DARI PROFITABILITAS, LEVERAGE, DAN IMPLIKASINYA TERHADAP RETURN SAHAM. Jurnal Apresiasi Ekonomi, 9(3), 310–321.
Pradani, K. D., Hartono, U., & Aji, T. S. (2023). The Mediating Effect of Financial Performance on GCG and Firm Value: Evidence from Indonesian Listed Firms. International Journal of Multicultural and Multireligious Understanding, 10(9), 215–225.
Puspitaningrum, C., & Soetardjo, M. N. (2023). The influence of tax aggresiveness on firm value with corporate governance as a moderating variable. Proceeding of International Conference on Entrepreneurship (IConEnt), 2, 108–123.
Sari, L., & Fitri, H. Y. (2022). Pengaruh Loan To Deposit Ratio (Ldr) Dan Biaya Operasional Dan Pendapatan Operasional (Bopo) Terhadap Return On Assets (Roa) Pada Bank Bumn Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Inovasi Penelitian, 3(5), 6389–6400.
Sari, L., & Nardo, R. (2022). Sisi Gelap Dari Return Saham Di Pasar Modal Indonesia: Likuiditas, Dan Risiko Sistematis. Jurnal Apresiasi Ekonomi, 10(1), 121–131.
Sari, L., Safitri, E. R., & Hizrani, R. (2023). Determinants of Indonesian Banking Company Value: Profitability, Inflation, Firm Size and Leverage. Proceeding International Conference on Economy, Management, and Business (Volume 1, 2023), 1(1), 281–291.
Sari, L., & Septiano, R. (2023). Peran Kinerja terhadap Saham Perbankan di Indonesia. Jurnal Pendidikan Tambusai, 7(2), 6103–6109.
Sari, L., & Septiano, R. (2024). INFLASI TERHADAP LABA PERUSAHAAN PERBANKAN DI INDONESIA. Jurnal Revenue: Jurnal Ilmiah Akuntansi, 4(2), 804–813.
Septiano, R., & Sari, L. (2021). Determination of Consumer Value and Purchase Decisions: Analysis of Product Quality, Location, and Promotion. Dinasti International Journal of Digital Business Management, 2(3), 482–498.
Septiano, R., & Sari, L. (2024). Perubahan net profit margin dan dampaknya terhadap harga saham: Tinjauan pada industri makanan dan minuman. Jurnal Revenue: Jurnal Ilmiah Akuntansi, 4(2), 731–738.
Sugiyono. (2017). Metode Penelitian Bisnis (S. Yudistiyani (ed.)).
Suhendi, C., Ifada, L. M., & Winarsih. (2022). Conceptual Paper Tax Avoidance and Firm Value in Manufacturing Companies: A Case Study for Companies in Indonesia. Computational Intelligence in Security for Information Systems Conference, 280–290.
Suriawinata, I. S., & Almurni, S. (2023). Corporate tax planning, the use of SPV, board independence, and firm value. Jurnal Ekonomi Dan Bisnis, 26(1), 67–90.
Surjanto, D., & Sugiharto, T. (2021). LQ45 stock price valuation analysis using price to book value (PBV) and price earning ratio (PER) variables from 2016-2020. Enrichment: Journal of Management, 12(1), 205–211.
Winda, W., & Sari, L. (2023). Profitabilitas dan Biaya Operasional Terhadap Pajak Penghasilan Badan Terutang. Jurnal Pundi, 7(1), 117–128.
Yuliandana, S., Junaidi, J., & Ramadhan, A. (2021). Pengaruh Tax Avoidance Terhadap Nilai Perusahaan:(Studi Pada Perusahaan Manufaktur yang Terdaftar Di BEI). Jurnal Ilmiah Akuntansi Kesatuan, 9(1), 31–42.
Published
2024-06-30
How to Cite
Laynita Sari, & Renil Septiano. (2024). EFEK PAJAK PADA NILAI PERUSAHAAN: ANALISIS STRATEGI PENGELOLAAN PAJAK. Journal of Social and Economics Research, 6(1), 1437-1444. https://doi.org/10.54783/jser.v6i1.515
Section
Articles
