Pengaruh Penghidaran Pajak Terhadap Nilai Perusahaan Dengan Corporate Social Responsibility Sebagai Variabel Moderasi
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Institusion
Universitas Islam 45
Author
Diputra, Mohamad Rizki
Subject
Perpajakan
Datestamp
2022-10-07 07:04:24
Abstract :
This study aims to determine the effect of tax avoidance on firm value with corporate social responsibility as a moderating variable for empirical studies on tobacco companies listed on the Indonesia Stock Exchange (2017 ? 2019). The research method uses moderated regression analysis (Moderated Regression Analynis. The data used is the financial statements of tobacco companies on the Indonesia Stock Exchange 2017 ? 2019. The sample is 54 data with purvosive sampling. The data is processed using the Statistical Package for Social Science (SPSS) software version 23 . The results showed that tax avoidance and control variables of long-term debt, sales, and firm size had no effect on firm value. In addition, the test results conclude that corporate social responsibility as a moderating variable can moderate net income as a control variable on firm value.
This study aims to determine the effect of tax avoidance on firm value with corporate social responsibility as a moderating variable for empirical studies on tobacco companies listed on the Indonesia Stock Exchange (2017 ? 2019). The research method uses moderated regression analysis (Moderated Regression Analynis. The data used is the financial statements of tobacco companies on the Indonesia Stock Exchange 2017 ? 2019. The sample is 54 data with purvosive sampling. The data is processed using the Statistical Package for Social Science (SPSS) software version 23 . The results showed that tax avoidance and control variables of long-term debt, sales, and firm size had no effect on firm value. In addition, the test results conclude that corporate social responsibility as a moderating variable can moderate net income as a control variable on firm value.
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