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All Journal Jurnal Ilmiah Akuntansi dan Humanika Journal of Economic, Bussines and Accounting (COSTING) Fokus Ekonomi Jurnal STIE Semarang (Edisi Elektronik) Jurnal Inspirasi Binsis dan Manajemen
Moch Irsad
Fakultas Ekonomika Dan Bisnis, Universitas Stikubank
Humanities Economics, Econometrics & Finance Education Social Sciences

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Journal : Fokus Ekonomi

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PERAN PEMODERASI TRANSPARANSI INFORMASI : PENGHINDARAN PAJAK DAN NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur di Indonesia) andi Kartika; Sri Sudarsi; Moch Irsad
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 14, No 2: Desember 2019
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (474.605 KB) | DOI: 10.34152/fe.14.2.407-418

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
Co-Authors Andi Kartika andi Kartika Bambang Sudiyatno Cahyani Nuswandari Elen Puspitasari Nike Aprilya Agatha Rizki Zumarnis Sri Sudarsi Sri Sudarsi