PENGARUH AGRESIVITAS PAJAK, STRATEGI PAJAK, DAN PAJAK TANGGUHAN TERHADAP NILAI PERUSAHAAN PADAPERUSAHAAN PERBANKAN YANG TERDAFTARDI BURSA EFEK INDONESIA PERIODE 2020–2023
DOI:
https://doi.org/10.25170/jak.v20i2.7912Keywords:
Tax Aggressiveness, tax strategy, deferred tax, firm valueAbstract
This study aims to analyze the effects of tax aggressiveness, tax strategy, and deferred tax on the value of banking companies listed on the Indonesia Stock Exchange during the period 2020–2023. Tax policy is part of a corporate financial strategy and may influence net income and investors' perceptions of firm performance. This study employs a quantitative approach using secondary data derived from annual financial statements of banking companies. The sample was selected using purposive sampling based on specific criteria. The analytical technique employed is multiple linear regression using a pooled ordinary least squares (pooled OLS) approach, in which all bank-year observations are combined into a single estimation model to examine the effects among the variables. The results indicate that tax aggressiveness affects firm value, suggesting that investors consider tax efficiency when evaluating after-tax profits. Meanwhile, tax strategy and deferred tax have no significant effect on firm value. These findings imply that not all tax-related policies are key considerations for investors in evaluating firm value.
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