Can the Impact of Company Size Moderate the Connection Between Tax Planning and Company Value?

A solid company value will give investors confidence that their investment grow and develop successfully. Firm is one aspect consider when deciding to invest money. The benefits of this study are determine the effect tax planning on firm size relationship between value. company's management maximizes through effective management, which inspire capital. Companies listed Indonesia Stock Exchange (IDX) included in 2017-2021 LQ45 rating companies used for research sample. selected as samples ranking 23 using purposive sampling method Moderated Regression Analysis (MRA). data was then processed SPSS 26. Tax Planning variable did not have a significant (rejected), according findings hypothesis testing tested by T test. moderating variable, namely size, rejected because it could strengthen value.
 Keywords: Company Size; Planning; Value