Authors:

Made Caesar Juliartha Nugraha, Putu Ery Setiawan

Abstract:

“Tax is a compulsory contribution to the state owed by an individual or entity that is a force based on the Law by not getting compensation directly and used for state needs for the greatest prosperity of the people. The purpose of this study was to determine the effect of tax avoidance (tax avoidance) on company value with transparency as a moderating variable. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2014-2016. The number of samples used in this study were 60 companies with the number of observations 180 obtained by non-probability sampling techniques with purposive sampling method. Data analysis techniques were carried out using moderated regression analysis. The results of the research conducted show that tax avoidance (tax avoidance) has a positive effect on firm value. The study also found that transparency was able to moderate the effect of tax avoidance on firm value. Keywords: Tax Avoidance, Transparency, Corporate Value”

Keywords

Tax Avoidance, Transparency, Corporate Value

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PDF:

https://jurnal.harianregional.com/akuntansi/full-43694

Published

2019-01-14

How To Cite

JULIARTHA NUGRAHA, Made Caesar; ERY SETIAWAN, Putu. Pengaruh Penghindaran Pajak (Tax Avoidance) Pada Nilai Perusahaan dengan Transparansi Sebagai Variabel Pemoderasi.E-Jurnal Akuntansi, [S.l.], v. 26, n. 1, p. 398 - 425, jan. 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-43694. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v26.i01.p15.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 26 No 1 (2019)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License