đ
10 December 2019
DOI: 10.34152/fe.14.2.407-418
PERAN PEMODERASI TRANSPARANSI INFORMASI : PENGHINDARAN PAJAK DAN NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur di Indonesia)
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara
đ 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
đ Keywords
#Tax Avoidance; Company Value; Transparency; Effective Tax Rate (ETR); Tobins'Q
âšī¸ Informasi Publikasi
Tanggal Publikasi
10 December 2019
Volume / Nomor / Tahun
Volume 14, Nomor 2, Tahun 2019
đ HOW TO CITE
Kartika, andi; Sudarsi, Sri; Irsad, Moch, "PERAN PEMODERASI TRANSPARANSI INFORMASI : PENGHINDARAN PAJAK DAN NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur di Indonesia)," Fokus Ekonomi : Jurnal Ilmiah Ekonomi, vol. 14, no. 2, Dec. 2019.
ACM
ACS
APA
ABNT
Chicago
Harvard
IEEE
MLA
Turabian
Vancouver
Download Citation
0
Sitasi
Cek Google Scholar