Penelitian ini dilakukan untuk mengetahui pengaruh perencanaan 

pajak terhadap nilai perusahaan dengan good corporate governance

dan kinerja keuangan sebagai variabel moderasi. Berdasarkan 

metode penelitian kuantitatif dengan teknik pengambilan sampel 

purposive sampling, terdapat 

57 perusahaan yang menjadi sampel penelitian dengan periode 

pengamatan 2013-2017. Hasil penelitian menunjukkan bahwa 

perencanaan pajak berpengaruh positif terhadap nilai perusahaan, 

good corporate governance tidak mampu memoderasi hubungan 

pengaruh positif perencanaan pajak terhadap nilai perusahaan, 

dan kinerja keuangan mampu memperkuat pengaruh positif 

perencanaan pajak terhadap nilai perusahaan.

This study airned to know the effect of tax planning on firm value with 

good corporate governance and performance of financial as moderating 

variables. The population used is a manufacturing company listed on 

Indonesia Stock Exchange. Based on quantitative research methods with 

a purposive sampling technique, there are 57 companies becomes a 

research sample during period 2013-2017. Data analysis method used is 

Moderated Regression Analysis (MRA). The result of this research 

showed that tax planning has a positive effect on firm value, good 

corporate governance as moderating variable is can’t moderate 

relationships the positive effect between tax planning with firm value, and 

performance of financial as moderating variable is able to streng then the

positive effect between tax planning with firm value.