Work

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

Year: 2019

Type: article

Abstract: This study aims to examine and obtain empirical evidence about the effect of tax avoidance on 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 reports and financial statements of manufacturing companies listed on the IDX. The results of this study indicate that tax avoidance as measured by the Effective Tax Rate (ETR) proxy which has a 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

Source: Fokus Ekonomi Jurnal Ilmiah Ekonomi

DOI: 10.34152/fe.14.2.407-418

Authors: Andi Kartika, Sri Sudarsi, Moch Irsad

Institution: Universitas Stikubank

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W2995972136

FWCI: 1.241

Cites: 6

Cited by: 8

Related to: 10