Pengaruh Penerapan Prinsip Good Coporate Governance (GCG), Perencanaan Pajak, dan Insentif Pajak Terhadap Nilai Perusahaan
(Studi Empiris pada Perusahaan Basic Materials yang terdaftar di BEI Tahun 2020-2024)
DOI:
https://doi.org/10.30640/jumma45.v5i1.5834Keywords:
Firm Value, Good Corporate Governance, Indonesia Stock Exchange, Tax Incentive, Tax PlanningAbstract
This study aims to examine and analyze the effect of the implementation of Good Corporate Governance (GCG), Tax Planning, and Tax Incentives on Firm Value. The population of this study consists of all Basic Materials companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The sampling technique uses purposive sampling, resulting in 13 selected companies with an initial total of 113 observations. The data used are secondary data obtained from annual financial statements, comprising 65 financial report data. The data analysis technique applies panel data regression analysis using Eviews software. Based on the test results, Good Corporate Governance, Tax Planning, and Tax Incentives simultaneously affect Firm Value. However, when examined individually, Good Corporate Governance and Tax Planning do not have a significant effect on Firm Value. On the other hand, Tax Incentives have a significant effect on Firm Value. This study suggests that companies should focus on enhancing tax incentives to increase firm value, while Good Corporate Governance and Tax Planning alone may not directly influence firm value during the period studied.
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