PENGARUH PERTUMBUHAN PENJUALAN, STRUKTUR MODAL, DAN MANAJEMEN PAJAK TERHADAP NILAI PERUSAHAAN

Abstract

This research aims to find out and obtain empirical evidence of the influence of Sales Growth, Capital Structure, and Tax Management on Corporate Value in the Consumer Non-Cyclicals   sector registered in IDX for the 2021-2024 period. This type of research is quantitative research and uses secondary data in the form of annual reports or annual financial reports sourced from the official website of the Indonesia Stock Exchange (IDX) and the company's website. The population in this study is the Consumer Non-Cyclicals   sector which is registered in IDX in 2021-2024 as many as 131 companies as the population, and the sample technique used is purposive sampling with companies that meet the criteria as many as 26 companies that are used as samples in 4 (four) years of observation. The data analysis technique in this study uses panel data regression analysis in the Eviews12 software application. The results of this research both simultaneously and personally show that Sales Growth, Capital Structure, and Tax Management affect Company Value.