The impact of corporate social responsibility and tax planning on firm value at consumer goods company listed on Indonesia stock exchange

Jesslyn, Jesslyn (2021) The impact of corporate social responsibility and tax planning on firm value at consumer goods company listed on Indonesia stock exchange. Bachelor thesis, Universitas Pelita Harapan.

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Abstract

This research is aimed to analyze the impact of Corporate Social Responsibility (CSR), Tax planning (ETR) toward Firm Value (PBV). The independent variables that are used in this research are Corporate Social Responsibility (CSR) and Tax planning (ETR), while the dependent variable is Firm Value(PBV). The population of this research is the Consumer Goods Companies that were listed in the Indonesia Stock Exchange (IDX) in the period 2017-2019, which are 52 companies. The purposive sampling method is used and obtains 23 companies. Several statistical tests that are conducted as the data analysis method in this research are descriptive statistics, classical assumption test, multiple linear regression- analysis, and hypothesis test processed by SPSS 25. The results of this research show that Corporate Social Responsibility (CSR) has no significant impact towards firm value. Tax planning partially has a significant impact towards firm value. Simultaneously, Corporate Social Responsibility and tax planning have a significant impact towards Firm Value/Penelitian ini bertujuan untuk menganalisis pengaruh Corporate Social Responsibility (CSR), Perencanaan pajak (ETR) terhadap Nilai Perusahaan (PBV). Variabel bebas yang digunakan dalam penelitian ini adalah Tanggung Jawab Sosial Perusahaan (CSR) dan Perencanaan Pajak sedangkan variabel terikatnya adalah Nilai Perusahaan (PBV). Populasi dalam penelitian ini adalah Perusahaan Barang Konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019 yang berjumlah 52 perusahaan. Metode purposive sampling digunakan dan diperoleh 23 perusahaan. Beberapa uji statistik yang dilakukan sebagai metode analisis data dalam penelitian ini adalah statistik deskriptif, uji asumsi klasik, analisis regresi linier berganda dan uji hipotesis yang diolah dengan SPSS 25. Hasil penelitian ini menunjukkan bahwa Corporate Social Responsibility (CSR) tidak berpengaruh signifikan terhadap nilai perusahaan. Perencanaan pajak secara parsial berpengaruh signifikan terhadap nilai perusahaan. Secara simultan Corporate Social Responsibility dan perencanaan pajak berpengaruh signifikan terhadap Nilai Perusahaan.

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