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Pengaruh Penghindaran Pajak Terhadap Nilai Perusahaan Yang Dimoderasi Oleh Corporate Governance Dan Kepemilikan Mayoritas

Year: 2018

Type: article

Abstract: This study aims to provide empirical evidence about the effect of tax avoidance on firm value is moderated by corporate governance and majority shareholder. This study using a sample of 13 non-financial companies that listed on Corporate Governance Perception Index (CGPI) ranking list. This research uses 3 hypotheses. data were analyzed using multiple linear regression using SPSS 22.0 program. The results showed that tax avoidance has no significant effect on firm value, corporate governance that moderates tax avoidance affects the firm's value and the majority shareholder that moderates tax avoidance does not affect the firm's value.

Source: Jurnal Akuntansi

DOI: 10.25170/jara.v12i2.85

Authors: Tiara Ulfa Inanda, Eddy Suranta, Pratana Puspa Midiastuty

Institution: University of Bengkulu

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W2940254753

FWCI: 4.551

Cites: 16

Cited by: 15

Related to: 10