Penelitian ini bertujuan untuk mengetahui peran moderasi dewan komisaris independen pada pengaruh perencanaan pajak dan corporate social responsibility terhadap nilai perusahaan yang terdaftar di bursa efek indonesia periode 2016-2020. pemilihan sample pada penelitian ini menggunakan purposive sampling, berdasarkan metode purposive sampling sample yang diperoleh sebanyak 20 perusahaan sehingga diperoleh data sebanyak 100 observasi. penelitian ini menggunakan teknik analisis partial least square structural equation modeling (pls-sem) dengan aplikasi warppls 8.0. hasil penelitian ini menunjukkan perencanaan pajak berpengaruh negatif terhadap nilai perusahaan, corporate social responsibility tidak berpengaruh terhadap nilai perusahaan, dewan komisaris independen mampu memoderasi pengaruh perencanaan pajak terhadap nilai perusahaan, dan dewan komisaris independen mampu memoderasi pengaruh corporate social responsibility terhadap nilai perusahaan. secara keseluruhan penelitian ini mendukung teori agency, teori stakehilder, dan teori signal. pada penelitian ini menunjukkan bahwa strategi dalam meningkatkan nilai perusahaan dengan melakukan perencanaan pajak dan terus melaksanakan tanggung jawab sosial perusahaan yang didorong oleh pengawasan dewan komisaris independen.

This study aims to determine the moderating role of the independent board of commissioners on the effect of tax planning and corporate social responsibility on the value of companies listed on the indonesia stock exchange for the 2016-2020 period. the sample selection in this study used purposive sampling, based on the purposive sampling method the sample obtained was 20 companies so 100 observations were obtained. this research uses the partial least square structural equation modeling (pls-sem) analysis technique with warp pls 8.0 application. the results of this study indicate that tax planning has a negative effect on firm value, corporate social responsibility does not affect firm value, the independent board of commissioners can moderate the effect of tax planning on firm value, and the independent board of commissioners can moderate the effect of corporate social responsibility on firm value. overall, this research supports the agency theory, stakeholder theory, and signal theory. this research shows that the strategy for increasing the value of the company is to carry out tax planning and continue to carry out corporate social responsibility which is driven by the supervision of the board of independent commissioners.