VALENTANIA, ANGGUN FEBRIANI LARASATI (2020) PENGARUH MODERASI KERAGAMAN DIREKSI TERHADAP PERENCANAAN PAJAK DAN NILAI PERUSAHAAN. S1 thesis, Universitas Negeri Jakarta.
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Abstract
Anggun Febriani Larasati Valentania. The Moderating Effect of The Board of Directors on Firm Value and Tax Planning. Thesis, Jakarta: Faculty of Economics, State University of Jakarta, 2020. This research was conducted to obtain empirical evidence regarding the effects of (1) Tax planning on firm value; (2) Board size on firm value; (3) Age of directors on firm value; (4) Tax planning on firm value with board size as moderating variable; (5) Tax planning on firm value with age of directors as moderating variable. This study uses secondary data with a sample of all financial report from manufacturing which listed in Indonesian Stock Exchange (IDX) for period 2015 – 2019. The sampling technique uses purposive sampling with 27 company as a sampel. Hypothesis testing uses moderated regression n analysis with a significant level of 5%. The result shows that tax planning proxied by ETR Ratio and board size have positive effect on firm value, and age of directors have a negative effect on firm value. Board size and age of directors can not moderated the relationship of tax planning and firm value. Keywords: Tax Planning, Firm Value, Board Size, Age of Directors, Board of Directors.
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