https://igsspublication.com/index.php/ijppr <p><strong>International Journal Papier Public Review</strong> ISSN <strong>2709-023X</strong> covers all areas in Social and Public Studies, Education, Public Health, Management, Economy, Business, Information Technology Management, Knowledge Management, Management Information System, Management Psychology, Management of Enterprises, security and Risk Management, Hospitality Management, Sport Management, Strategic Management, Educational Management, Educational experiences, Special education, School curriculum, Curriculum theory, Academic disciplines, Philosophy of education, Humanities, Law, Anthropology, History, Administration, Public Administration, Journalism, Environmental Studies, Development Studies, International Relation Studies.</p> <p> </p> <p>.</p> en-US editor@igsspublication.com (Information-Integrated Global Society Study) igsspublication@gmail.com (Assistant Editor) Wed, 14 Jan 2026 11:08:23 +0700 OJS 3.2.1.1 http://blogs.law.harvard.edu/tech/rss 60 https://igsspublication.com/index.php/ijppr/article/view/427 <p>This study aims to analyze the effect of tax planning, deferred tax assets, and capital structure on firm value in energy sector companies listed on the Indonesia Stock Exchange (IDX). The research employs a quantitative approach using secondary data obtained from audited financial statements of energy companies during the observation period. Data were collected through documentation techniques by accessing the official IDX website and related sources. The analytical method used is multiple linear regression, supported by classical assumption tests consisting of normality, linearity, multicollinearity, autocorrelation, and heteroscedasticity tests to ensure the validity of the regression model. The results show that the regression model fulfills all classical assumptions. The multiple linear regression analysis indicates that tax planning, deferred tax assets, and capital structure have positive regression coefficients toward firm value. The correlation coefficient (R) of 0.716 indicates a strong relationship between the independent variables and firm value, while the coefficient of determination (R²) of 0.513 shows that 51.3% of the variation in firm value can be explained by the three independent variables, with the remaining 48.7% influenced by other factors. The simultaneous test (F-test) demonstrates that tax planning, deferred tax assets, and capital structure jointly have a significant effect on firm value. However, the partial test (t-test) reveals that each independent variable does not have a significant individual effect on firm value. These findings suggest that while the variables collectively influence firm value, their individual impacts are not statistically significant.</p> Daris Reinard Rizky, Fuad Ramdhan Ryanto Copyright (c) 2026 International Journal Papier Public Review https://creativecommons.org/licenses/by-sa/4.0/ https://igsspublication.com/index.php/ijppr/article/view/427 Wed, 14 Jan 2026 00:00:00 +0700