PENGARUH PERENCANAAN PAJAK DAN MEKANISME CORPORATE GOVERNANCE TERHADAP NILAI PERUSAHAAN

The purpose of this study was to test the effect of tax planning and corporate governance mechanism on corporate value. Samples were taken from the company's manufacturing company located in the Indonesia Stock Exchange, with the observation period from 2011 to 2013. By using purposive sampling method. This study collected data from 53 companies. This study uses multiple linear regression. The result that tax planning with effective tax rate (ETR) did not significantly affect the corporate value and book-tax difference (BTD) a positive effect on corporate value. the mechanism corporate governance include managerial ownership has positive effect on corporate value, institutional ownership has positive effect on corporate value, independent board composition did not significantly affect the corporate value, and the quality of the auditor did not significantly affect the corporate value.