ANALISIS PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN TAX EXPERT SEBAGAI PEMODERASI DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2017-2021)
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Institusion

Universitas Sriwijaya

Author

RACHMANI, DIAH AYU
Ermadiani, Ermadiani
Hidayat, Muhammad

Subject

TJ1-1570 Mechanical engineering and machinery 

Datestamp

2023-05-12 06:02:40 

Abstract :
This study aims to determine the effect of tax avoidance on firm value with a tax expert as a moderator and firm size as a control variable. The research approach used in this research is quantitative. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 ? 2021, a total of 159 companies. The sample selection process in this study used a purposive sampling method. The theory used in this research is stakeholder theory. The results of the study show that tax avoidance has a positive effect on firm value. Tax expert moderates the relationship between tax avoidance and firm value. The implication of this research is to provide information to the government so that it can provide oversight regarding tax avoidance practices in accordance with tax provisions. 

File :
RAMA_62201_01031482023052.pdf
RAMA_62201_01031482023052_TURNUTIN.pdf
RAMA_62201_01031482023052_0020086602_0209028801_01_front_ref.pdf
RAMA_62201_01031482023052_0020086602_0209028801_02.pdf
RAMA_62201_01031482023052_0020086602_0209028801_03.pdf
RAMA_62201_01031482023052_0020086602_0209028801_04.pdf
RAMA_62201_01031482023052_0020086602_0209028801_05.pdf
RAMA_62201_01031482023052_0020086602_0209028801_06_ref.pdf
RAMA_62201_01031482023052_0020086602_0209028801_07_lamp.pdf