THE EFFECT OF TAX PLANNING, DEFERRED TAX EXPENSE AND COMPANY SIZE ON COMPANY VALUE

This research aims to determine the influence of tax planning, deferred tax burden and company size on company value. Tax Planning, Deferred Tax Expenses and Company Size are independent variables while the dependent variable used is company value. In this research, researchers used a quantitative approach with secondary data. The population in this research is non-cyclical consumer companies in the food and staples retailing sub-sector which are listed on the Indonesia Stock Exchange during the 2018-2023 period. The number of companies used as research samples was 11 companies. The sample determination method in this study used a purposive sampling method. The data analysis method used in this research is multiple regression analysis, F test and T test using E-views version 12. Based on the research results, it shows that tax planning has an effect on company value, while deferred tax burden and company size have no effect on company value. Simultaneously, tax planning, deferred tax burden and company size influence company value.