THE ROLE OF CORPORATE TRANSPARENCY IN MODERATING THE EFFECT OF TAX PLANNING, PROFITABILITY, AND LIQUIDITY ON COMPANY VALUE

This research was conducted to analyze the effect of tax planning, profitability, and liquidity as well moderating impact corporate transparency on value retail companies listed Indonesia Stock Exchange in period 2015 2021. Using a causality approach multiple linear regression 224 panel data with STATA 16 software, this study found positive profitability company value, while has negative effect, no significant planning firm value. In addition, it is known that weakens does not have These results indicate investors are interested level companies, vice versa companys investorss favorite. KEYWORDS: Tax Planning, Profitability, Liquidity, Company Value, Transparency