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ABSTRACT
The purpose of this work is to investigated the effects and model the data analysis of corporate tax planning on firm value and The influence of other parameters on firm value like effective tax rate , tax savings, firm size, leverage, capital intensity of listed consumer goods companies in Nigeria for the period 2015 to 2019 with a sample size of twenty six companies using Taro Yamen’s formula. The study employed ex post facto and correlational research design and pooled ordinary least square was used for data analysis. Its technique focuses on investigating and ascertaining the influence of these parameters on firm value. The data for this study was obtained from the published annual financial statements of the sampled companies on the Nigerian Stock Exchange fact books The results obtained from the analysis revealed that a negative and insignificant relationship between effective tax rate, tax savings and capital intensity on corporate firm value. Subsequently the result revealed positive and insignificant relationship between firm size and leverage on firm value with significant correlation at the 0.01and 0.05 level (2-tailed). Therefore, tax planning, effective tax rate and tax savings does not affect the value of a firm for the period under review 2015 to 2019. Thus on the basis of efficient tax planning strategies that will help decrease tax liabilities and improve overall corporate value should be encourage.
