PENGARUH KEPEMILIKAN MANAJERIAL TERHADAP HUBUNGAN ANTARA PERENCANAAN PAJAK DAN NILAI PERUSAHAAN DENGAN TOBIN'S Q

(Studi Empiris Pada Perusahaan LQ 45 Yang Terdaftar Di BEI)

Abstract

One way to keep the value of the company is with tax planning, it is
applied so that tax payers can pay off debt taxes efficiently and effectively and
safe guard the image of the company it self. This is because the tax is a burden
that would reduce the profits of the company. This research aims to test the
influence of the managerial ownership of the relationship beetwen tax planning
and the value of company. Sampling method based on purposive samping at the
many as 34 samples, analysis techniques using simple linear regression test and
moderated regression analysis (MRA). Based on the results of a second test that
concluded i.e variabel tax planning affect the value of the company. Managerial
ownership as a variabel moderation streng then the influence of the tax planning
of the company.

Keywords : Managerial ownership, tax planning, and the value of the company.