?url_ver=Z39.88-2004&rft_id=1211031073&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+PERENCANAAN+PAJAK+DAN+GOOD+CORPORATE%0D%0AGOVERNANCE+TERHADAP+NILAI+PERUSAHAAN%0D%0A(Studi+Empiris+Pada+Perusahaan+Properti+dan+Real+Estate+yang%0D%0ATerdaftar+Di+Bursa+Efek+Indonesia+Tahun+2011-2015)&rft.creator=NURUL+QOMARIYAH+%2C+1211031073&rft.subject=HF5601+Accounting&rft.description=Penelitian+ini+bertujuan+untuk+menganalisis+pengaruh+Perencanaan+Pajak%0D%0A(Effective+Tax+Rate+dan+Book-Tax+Difference)%2C+dan+Good+Corporate%0D%0AGovernance+(kepemilikan+institusional+dan+dewan+komisaris)+terhadap+nilai%0D%0Aperusahaan.%0D%0APopulasi+yang+digunakan+dalam+penelitian+ini+adalah+seluruh+perusahaan%0D%0Aproperti+dan+real+estate+yang+terdaftar+di+Bursa+Efek+Indonesia+selama+tahun%0D%0A2011-2015.+Data+yang+digunakan+dalam+penelitian+ini+adalah+data+sekunder%0D%0Adan+pemilihan+sampel+dengan+menggunakan+metode+purposive+sampling.%0D%0ATerdapat+32+sampel+yang+memenuhi+kriteria+sebagai+sampel+penelitian%0D%0Asehingga+selama+5+tahun+pengamatan+terdapat+160+laporan+tahunan+dianalisis.%0D%0AMetode+analisis+yang+digunakan+untuk+menguji+hipotesis+dalam+penelitian+ini%0D%0Amenggunakan+analisis+regresi+linier+berganda.%0D%0AHasil+penelitian+menunjukkan+bahwa+variabel+Effective+Tax+Rate+dan+Book-%0D%0ATax+Difference+berpengaruh+positif+signifikan+terhadap+nilai+perusahaan.%0D%0ASedangkan+variabel+kepemilikan+institusional+dan+dewan+komisaris%0D%0Aberpengaruh+negatif+terhadap+nilai+perusahaan.%0D%0AKata+kunci+%3A+perencanaan+pajak%2C+nilai+perusahaan%2C+corporate+governance%2C%0D%0Akepemilikan+institusional%2C+dewan+komisaris%0D%0A%0D%0AABSTRACT%0D%0A%0D%0AThis+study+aimed+to+analyze+the+influence+of+Tax+Planning+(Effective+Tax+Rate%0D%0Aand+Book-Tax+Difference)+and+Good+Corporate+Governance+(institutional%0D%0Aownership+and+board+of+commissioner)+to+firm+value.%0D%0AThe+populations+used+in+this+research+are+property+and+real+estate+companies%0D%0Alisted+on+the+Bursa+Efek+Indonesia+during+the+years+2011-2015.+The+research%0D%0Ais+based+on+secondary+data+chosen+by+purposive+sampling.+There+are+32%0D%0Asamples+that+meet+the+criteria%2C+so+as+long+as+5+years+observation+there+were%0D%0A160+annual+reports+were+analyzed.+The+analysis+method+used+to+tested%0D%0Ahypothesis+in+this+research+is+multiple+linear+regression.%0D%0AThe+results+of+this+study+indicate+that+Effective+Tax+Rate+and+Book-Tax%0D%0ADifference+have+a+significant+positive+effect+on+the+firm+value.+While+the%0D%0Avariable+of+institutional+ownership+and+board+of+commissioner+have+negative%0D%0Aeffect+on+the+firm+value%0D%0AKeywords%3A+tax+planning%2C+firm+value%2C+corporate+governance%2C+institutional%0D%0Aownership+and+board+of+commissioner&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2018-01-25&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F30391%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F30391%2F2%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F30391%2F3%2FSKRIPSI%2520FULL.pdf&rft.identifier=++NURUL+QOMARIYAH+%2C+1211031073++(2018)+PENGARUH+PERENCANAAN+PAJAK+DAN+GOOD+CORPORATE+GOVERNANCE+TERHADAP+NILAI+PERUSAHAAN+(Studi+Empiris+Pada+Perusahaan+Properti+dan+Real+Estate+yang+Terdaftar+Di+Bursa+Efek+Indonesia+Tahun+2011-2015).++FAKULTAS+EKONOMI+DAN+BISNIS%2C++UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F30391%2F