机构所有权、税收筹划和避税对公司价值的影响

Angelina Siti Juliani, Endah Finatariani
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引用次数: 0

摘要

本研究旨在分析机构所有权、税收筹划和避税对公司价值的影响,并获得实证证据。本研究类型为联想定量研究,使用的数据来源为年度财务报告和年报形式的二手数据。研究群体为2017-2021年期间在印尼证券交易所上市的基础设施行业公司,共45家,研究样本为16家公司,观察期为5年,样本确定方法采用目的性抽样。采用的分析方法是面板数据回归分析,使用 E-views 12 版本的固定效应模型。研究结果表明,机构所有权对公司价值有正向影响,而税收筹划和避税对公司价值没有影响。然后,机构所有权、税收筹划和避税变量同时影响公司价值。这项研究可以补充现有理论,为企业考虑哪些因素可以影响或增加企业价值提供参考。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Institutional Ownership, Tax Planning And Tax Avoidance Effect On Firm Value
This research aims to analyze and obtain empirical evidence of the influence of institutional ownership, tax planning, and tax avoidance on firm value. This type of research is associative quantitative, and the data sources used are secondary data in the form of annual financial reports and annual reports. The research population is infrastructure sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period, consisting of 45 companies, while the research sample is 16 companies with five years of observation, and the sample determination method used is purposive sampling. The analytical method used is panel data regression analysis with a fixed effects model using E-views version 12. The results of this study show that institutional ownership positively affects firm value, while tax planning and tax avoidance do not affect on firm value. Then, institutional ownership, tax planning, and tax avoidance variables simultaneously influence firm value. This research can complement existing theories and become a reference in helping companies consider what factors can influence or increase firm value.
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