PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN ATAS NILAI PERUSAHAAN MULTINASIONAL DI INDONESIA
TAX PLANNING AND DEFERRED TAX EXPENSE ON THE VALUE OF MULTINATIONAL COMPANIES IN INDONESIA
Bagi banyak pihak, khususnya pemangku kepentingan perusahaan, proporsi nilai perusahaan memainkan peranan penting dalam proses pengambilan keputusan mereka. Tentu saja, setiap bisnis bekerja keras untuk meningkatkan nilai guna mempertahankan posisi teratasnya dari tahun-tahun sebelumnya. Kemampuan suatu perusahaan untuk meningkatkan nilainya dibantu oleh banyak hal. Penelitian ini melihat bagaimana perencanaan pajak dan perpajakan tangguhan mempengaruhi nilai perusahaan multinasional di Indonesia. Sampel penelitian ini adalah 24 perusahaan manufaktur multinasional yang terdaftar di Bursa Efek Indonesia sepanjang tahun observasi 2020–2022. Penelitian ini menggabungkan analisis regresi linier berganda dengan Eviews 12 dan metode kuantitatif dengan stratified random sampling. Data sekunder yang digunakan berasal dari laporan keuangan perusahaan multinasional Indonesia yang dimuat di website idx.co.id. Temuan penelitian menunjukkan bahwa perencanaan pajak dan beban pajak tangguhan berdampak terhadap nilai perusahaan multinasional di Indonesia.
For many parties, particularly the enterprise's stakeholders, the proportion of enterprise value plays a crucial role in their decision-making process. Naturally, every business works hard to raise value in order to maintain its top spot from prior years. An enterprise's ability to increase its value is aided by many things. This study looks at how tax planning and deferred taxation affect the value of multinational enterprises in Indonesia. 24 multinational manufacturing enterprises listed on the Indonesian Stock Exchange throughout the observation years 2020–2022 make up the sample for this study. This study combines an analysis of multiple linear regression with Eviews 12 and a quantitative method with stratified random sampling. The secondary data that was used came from an Indonesian multinational enterprise's financial reports that were posted on the idx.co.id website. The findings of the study indicate that tax planning and deferred tax burden have an impact on the value of multinational corporations in Indonesia.