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

Authors

  • Amalia Ilmiani
  • Catur Ragil Sutrisno

DOI:

https://doi.org/10.31941/jebi.v14i1.194

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

Author Biographies

Amalia Ilmiani

Dosen Fakultas Ekonomi Universitas Pekalongan

Catur Ragil Sutrisno

Dosen Fakultas Ekonomi Universitas Pekalongan

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Published

2015-08-03

Issue

Vol. 14 No. 1 (2014): Jurnal Ekonomi dan Bisnis, Maret 2014

Section

Artikel

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