The Influence of Tax Planning, Tax Avoidance, and Deferred Tax Assets on the Value of Financial Sector Companies

Rafli Ammar Fadhillah; Edy  Suryadi

doi:10.47667/ijppr.v5i1.295

Authors

Rafli Ammar Fadhillah Management Study Program, Faculty of Economics and Business, University of Muhammadiyah Pontianak
Edy Suryadi Management Study Program, Faculty of Economics and Business, University of Muhammadiyah Pontianak

DOI:

https://doi.org/10.47667/ijppr.v5i1.295

Keywords:

Tax planning, Tax avoidance, Deferred tax assets

Abstract

The primary objective of this research is to investigate the impact of tax planning, tax avoidance, and deferred tax assets on the valuation of enterprises operating within the financial industry. The used dataset comprises panel data obtained from firms that are publicly listed on the Indonesia Stock Exchange (IDX) during a certain timeframe. The used statistical technique for analysis is multiple linear regression. The findings indicated that the factors of tax planning, tax avoidance, and deferred tax assets did not have a statistically significant impact on the company's worth when considered collectively. However, it is worth noting that the impact on the company's value is mostly influenced by deferred tax assets, whereas tax planning and tax avoidance do not have a substantial effect.

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