Pengaruh Perencanaan Pajak, Kebijakan Dividen & Kepemilikan Institusional Terhadap Nilai Perusahaan

This study aims to identify & analyze the impact of tax planning, dividend policy corporate ownership on business cost manufacturing companies in food and beverage sub-sector traded Indonesian Stock Exchange for period 2017. -2020. The data collection uses secondary from financial reports available at www.idx.co.id shares a total 104 2017-2020 Exchange-listed sub-sector. observations. . samples taken were 36 results variables tested against classical hypothesis form normality hypothesis, multicollinearity heteroscedasticity hypothesis. analysis method multiple linear regression testing, after is collected, analyzed using Use Statistics Product Service Solution (SPSS) version 21 program. survey show that plan asa, measured by effective rate (ETR), has negative value with little impact. Dividend policies Payment Rate (DPR) have significant positive company's value. Institusional Ownership (INST) (PBV).