PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI PERUSAHAAN SEBAGAI VARIABEL MODERATING

Amalia Ilmiani · Catur Ragil Sutrisno

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Corporate Taxation and Avoidance Taxation and Legal Issues Corporate Governance and Financial Management

Abstract

This study aims to identify and analyze the effect of tax avoidance on firm value with the company transparency as a moderating variable. The study population used is the manufacturing companies listed in Indonesia Stock Exchange. Sampling method using purposive sampling and normal samples obtained by 50 years of research with 2010 – 2012. Testing hypotheses using multiple regression analysis. Based on test results, obtained information that the variable tax avoidance is a significant negative effect on firm value, which means that the higher the tax avoidance, the lower the value of the company. Variable transparency able to moderate the relationship between tax avoidance on firm value. The positive influence shows that the higher the level of transparency in corporate tax evasion, the value of the company will be increased . Keywords : tax avoidance, transparency, firm value

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2020Pengaruh agresivitas pajak terhadap nilai perusahaan: Efek moderasi transparansi dan kepemilikan institusional 2022PENGARUH PERENCANAAN PAJAK, STRUKTUR MODAL DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI PERUSAHAAN SEBAGAI VARIABEL MODERASI 2017PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN 2020PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI 2020Green CSR Moderated by Public Visibility and Innovation Performance at Indonesia Companies

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