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All Journal Jurnal Ekonomi Kuantitatif Terapan UG Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Muara Ilmu Ekonomi dan Bisnis Ilomata International Journal of Tax and Accounting Jurnal Scientia Management and Accounting Expose Ekombis Sains: Jurnal Ekonomi, Keuangan dan Bisnis ASEAN Marketing Journal
Arief Wibisono Lubis
Department Of Management Faculty Of Economies And Business Universitas Indonesia
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Mathematics Social Sciences

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Journal : Ilomata International Journal of Tax and Accounting

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The Moderation Role of Tax Rate Reduction and Firm Size on the Effects of Tax Aggressiveness on Company Value Faisal Ardhi; Arief Wibisono Lubis
Ilomata International Journal of Tax and Accounting Vol. 4 No. 3 (2023): July 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i3.777

Abstract

This study aims to examine the impacts of reducing tax rates and firm size on tax aggressiveness in regards to the company value in Indonesia. This study used 302 samples of companies with 1,118 observation points within the period of 2017 - 2021. The proxy measurement of tax aggressiveness is with Effective Tax Rate and the company value using Tobins'Q. The research analysis was carried out using multiple regression models of panel data employing fixed effects as the best research model. The results showed that there was no significant effect of aggressive tax on firm value. This study also found that a decrease in tax rates did not affect the relationship between tax aggressiveness and firm value, but firm size did impact on both tax aggressiveness and firm value.
Co-Authors Evita Sonny Faisal Ardhi I Gusti Ngurah Agung Arya Bhakta Narayana Jareena Nasreen Kristian Eka Jaya Muhammad Farhan Aziz Muhammad Farras Farhan Nasreen, Jareena Olivia Sirait Rizal Edy Halim Shafira Elva Ardelia Sherly Sherly Tri Handika, Tri Widyawati Widyawati