Business, Management and Accounting
2 years ago

Tax planning negatively impacts firm value in Indonesian manufacturing companies.

1 view
Indonesian Journal of Business Accounting and Management
The Effect Of Tax Planning On Company Value With Financial Performance As Intervening Variables In Manufacturing Companies Registered In Indonesia Stock Exchange For 2014-2018
Melisa Maharani, Sharifuddin Husen, Iman Sofian Suriawinata

Paper Summary

The study looked at how tax planning affects the value of manufacturing companies in Indonesia from 2014 to 2018. They found that tax planning can have a negative impact on a company's value. Specifically, having a low tax rate can be good for a company's value, while a high tax rate can be bad for it. Interestingly, the study also showed that a company's financial performance (measured by ROA) does not mediate the relationship between tax planning and firm value.

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