PENGARUH PERENCANAAN PAJAK (TAX PLANNING) TERHADAP NILAI PERUSAHAAN (Studi Empiris Pada Perusahaan Sektor Infrastruktur, Utilitas dan Transportasi yang Terdaftar di BEI Tahun 2013−2015)

ABSTRACT This research aim to assess and obtain empirical evidence about the effect of tax planning to firm value. The object of research is the non-manufacturing companies which are classified as Infrastructure, Utilities and Transportation Sector listed on the Indonesia Stock Exchange in the period 2013−2015. The sampling method use purposive sampling method. Based on the specified criteria, the data is selected become 42 samples. This research using descriptive statistics, normality test and simple linear regression for data analysis. The dependent variable in this research is the firm value, whereas the independent variable is the tax planning. Based on the results of data analysis, it appears that the tax planning has negative effect on earnings firm value in non-manufacturing companies which are classified as Infrastructure, Utilities and Transportation Sector listed on the Indonesia Stock Exchange in the period 2013−2015. Keywords: firm value, tax planning, corparate income tax, taxation