Penelitian ini menguji pengaruh penghindaran pajak dan manajemen laba terhadap nilai perusahaan, serta menguji peran moderasi konsentrasi kepemilikan dalam hubungan tersebut. Sampel yang digunakan dalam penelitian ini adalah perusahaan sub sektor konstruksi bangunan yang terdaftar di Bursa Efek Indonesia (BEI) selama tahun 2015-2019. Berdasarkan purposive sampling, jumlah sampel yang digunakan dalam penelitian ini adalah 43 observasi. Pengujian hipotesis yang dilakukan menggunakan analisis regresi linier berganda dengan Ordinary Least Square (OLS). Penelitian ini menunjukkan bahwa penghindaran pajak tidak berpengaruh terhadap nilai perusahaan, sedangkan manajemen laba berpengaruh negatif terhadap nilai perusahaan. Selain itu, penelitian ini menemukan bahwa konsentrasi kepemilikan memperkuat hubungan positif antara penghindaran pajak dan nilai perusahaan. Selanjutnya, konsentrasi kepemilikan memperlemah hubungan negatif antara manajemen laba dan nilai perusahaan.
This research examines the.effect.of current taxes, deferred.tax.and.tax amnesty on real earnings management.and tax planning as moderating. The sample is from.the property;and;real;estate;companies;listed;on;IDX-IC during 2013 until 2019. Based on purposive sampling, the selected sample is 23 companies, the total sample is 138 observations. The hypothesis is carried out using MRA through Eviews 10. The;results;of this;study;indicate;that;current;taxes, deferred;tax;expense, ;tax amnesty;and;tax;planning have;a;positive;effect;on;real;earnings;management. In addition, this study reveals that there is moderating effect of tax planning on the relationship;between;current;tax;and deferred;tax;expense;with;real;earnings;management. In addition, management can use the results of this study as consideration in deciding whether to take real earnings management actions or not, which in turn will affect the sustainability of the company.
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