PERAN PEMODERASI TRANSPARANSI INFORMASI : PENGHINDARAN PAJAK DAN NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur di Indonesia)

Andi, Kartika and Sri, Sudarsi and Moch, Irsyad PERAN PEMODERASI TRANSPARANSI INFORMASI : PENGHINDARAN PAJAK DAN NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur di Indonesia). Publikasi Ilmiah.

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Abstract

This study aims to examine and obtain empirical evidence about the effect of tax avoidancon firm value with transparency as a moderating variable in manufacturing companies listed on the Stock Exchange in 2013-2017. The data used is archived data in the form of annual reportand financial statements of manufacturing companies listed on the IDX. The results of this studindicate that tax avoidance as measured by the Effective Tax Rate (ETR) proxy which has significant positive influence on firm value measured using Tobins' Q ratio and transparency can weaken the moderation between the effect of tax avoidance on firm value Keywords: Tax Avoidance, Company Value, Transparency, Effective Tax Rate (ETR), Tobins'Q

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General)
Faculty / Institution:	Fakultas Ekonomika dan Bisnis
Depositing User:	Fakultas Ekonomi
Date Deposited:	13 Aug 2020 04:41
Last Modified:	05 Oct 2020 06:34
URI:	https://eprints.unisbank.ac.id/id/eprint/7005

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