Authors : Rizki Aryanti; Erna Setiany

Volume/Issue : Volume 8 - 2023, Issue 6 - June

Google Scholar : https://bit.ly/3TmGbDi

Scribd : https://tinyurl.com/2p83ph23

DOI : https://doi.org/10.5281/zenodo.8112561

Abstract : This study was conducted to examine the effect of related party transaction and tax planning on firm value with corporate social responsibility reporting as a moderating variable. This study uses 34 samples from annual reports of companies in the mining sector listed on the IDX in 2015-2019. The sample in this study was determined through the non probability sampling method with purposive sampling technique. This research uses a descriptive research type with a quantitative approach using SPSS 21. The results of this study are that RPT purchases have a significant positive effect on firm value, RPT receivables have a significant negative effect on firm value, while RPT payable and tax planning have no significant effect on firm value. Then, based on the results of this study, corporate social responsibility reporting is only able to moderate the effect of RPT purchases on firm value, while RPT receivables, RPT payable, and tax planning are not able to function as mediating variables.

Keywords : Related Party Transaction, Tax Planning, Firm Value, Corporate Social Responsibility Reporting.