The Effect of Tax Planning, Profitability, and Carbon Emission Disclosure on Firm Value
Keywords:
Tax Planning, Profitability, Carbon Emission Disclosure, Firm Value.Abstract
This study aims to analyze the effect of tax planning, profitability, and carbon emission disclosure on firm value in basic materials sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sampling technique employed was purposive sampling. Based on the established criteria, 31 companies were selected, resulting in 124 research observations. The results indicate that tax planning and profitability have a positive and significant effect on firm value, whereas carbon emission disclosure does not have a significant effect on firm value. Furthermore, the findings reveal that tax planning, profitability, and carbon emission disclosure simultaneously have a significant effect on firm value.
Downloads
References
Bariansyah & Ginting. (2022). Pengungkapan Emisi Karbon Terhadap Nilai Perusahan dengan Media Exposure Sebagai Variabel Moderasi. Jurnal Riset Akuntansi Dan Perpajakan, 9(02).
Brigham & Houston. (2019). Fundamentals of Financial Management 15e.
Choi et al. (2013). An analysis of Australian company carbon emission disclosures. Pacific Accounting Review, 25(1), 58-79. https://doi.org/10.1108/011405813 11318968
Choyrunnisa. (2023). Pengaruh perencanaan pajak, profitabilitas dan kepemilikan institusional terhadap nilai perusahaan. Jurnal Ilmu Dan Riset Akuntansi.
Ekonomi, J., Anjani, C. R., & Fibrianti, Y. V. (2025). Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Pelaku E-Commerce di Kabupaten Lamongan Gambar 1 . Model Analisis. 5.
Fibriyanti, Y. V., Kurniyawati, I., & Munawaroh, K. (2026). Coretax Use , E-Billing Use , and Taxpayer Understanding on Annual Tax Reporting Compliance. 6(01), 1–7.
Fibriyanti, Y. V., & Widagdo, A. K. (2022). Can Foreign Ownership Moderate the Relationship Corporate Social Responsibility and Financial Performance ? 26(4), 960–976. https://doi.org/10.26905/jkdp/v26i4.8968
Gamar & Widoretno. (2024). The Effect of Profitability, Carbon Emissions Disclosure, Sustanbility Reporting, and Green Accounting on the firm value of Indonesia Energy Companies. Keberlanjutan : Jurnal Manajemen Dan Jurnal Akuntansi, 9(1), https://doi.org/10.32493/keberlanjutan.v9i1.y2024.p1 1–12. 12%0Ahttps://openjournal.unpam.ac.id/index.php/keberlanjutan/article/view/ 39813/19993
Kurniyawati, I., Rosdiyati, R., & Nurjana, F. (2023). Trend of transportation company tax avoidance in Indonesia which are listed on the IDX in 2017–2021. Jurnal Ekonomi, Akuntansi dan Manajemen Indonesia (JEAMI), 1(1), 52. https://jurnal.seaninstitute.or.id/index.php/Juemi
Kusumanegara et al. (2023). Pengaruh Perencanaan Pajak, Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Subsektor Makanan dan Minuman di BEI. Jurnal Neraca: Jurnal Pendidikan Dan Ilmu Ekonomi Akuntansi 2, 7, 178 188. https://doi.org/10.31851/neraca.v7i2.13319
Leilani & Andayani. (2025). Pengaruh Pengungkapan Emisi Karbon dan Profitabilitas Terhadap Nilai Perusahaan. Permana: Jurnal Perpajakan, Manajemen, Dan Akuntansi, https://doi.org/10.59141/comserva.v2i6.364 17(6), 283–299.
Muslim & Junaidi. (2020). Pada Perusahaan Pertambangan Yang Terdaftar. Jurnal Lentera Bisnis, 9(2), https://plj.ac.id/ojs/index.php/jrlab/article/view/373
Nini & Chandika. (2025). Pengaruh Perencanaan Pajak dan Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Subsektor Makanan dan Minuman Di BEI Tahun 2019-. Jurnal Akuntansi Keuangan Dan Perpajakan, 01(03), 486–498.
Noor & Ginting. (2022). Influence Of Carbon Emission Disclosure On Firm Value Of Industrial Firms In Indonesia. International Journal of Contemporary Accounting, 4(2), 151–168.
Purwanti. (2020). The Effect of Profitability, Capital Structure, Company Size, and Dividend Policy on Company Value on the Indonesia Stock Exchange.
Rambe & Rustam. (2025). Analysis of the Effect of Carbon Emission Disclosure, Company Growth and Leverange on firm value During and after the Covid-19 pandemic. Reviu Akuntansi, Keuangan Dan Sistem Informasi, 4(1), 189–204.International Journal of Seocology, https://doi.org/10.29040/seocology.v1i02.9
Setianingsih et al. (2025). Pengaruh Profitabilitas , Carbon Emission Disclosure , dan Green Accounting terhadap Nilai Perusahaan Pendahuluan. Gorontalo Accounting Journal, 8(2), 435–441. https://doi.org/10.32662/gaj.v8i2.4473
Sharma, S., Durand, M., R., & Gur-Arie, O. (1981). Identification and Analysis of Moderator Variables. Journal of Marketing Research, 18, 291–300.
Soetardjo & Nurmawati. (2024). Pengaruh Tax Planning and Carbon Emission Disclosure Terhadap Nilai Perusahaan Dengan Komisaris Independen Sebagai Pemoderasi. Media Riset Akuntansi, Auditing & Informasi, 24(1), 131–150. https://doi.org/10.25105/v24i1.19749
Sugiyono. (2018). Metode Penelitian Kuantitatif Kualitatif dan R&D (9 (ed.)). Alfabeta.
Tarigan et al. (2024). Pengaruh Perencanaan Pajak Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Periode 2017-2021. Jurnal Sains Dan Teknologi, 5(3), 831–835.
Taufiq & Trianti. (2021). Effect of Capital Structure, Profitability, Tax Planning and Dividend Policy on the Value of Companies Listed on the IDX. International Journal of Economics,Businessand Accounting Research, 5(4), 171–179. https://jurnal.stie-aas.ac.id/index.php/IJEBAR
Vera, Y., Setiawan, D., Kuncara, A., & Hartoko, S. (2025). GLOBAL BUSINESS & FINANCE REVIEW Determinant of Carbon Emission Disclosure : The Role of Leaders ’ Low Carbon Awareness. 7(July), 1–15.
