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All Journal Jurnal Ilmiah Akuntansi dan Bisnis
Sianne Ivana Gunawan
Faculty of Economics and Business, Universitas Kristen Petra, Indonesia
Economics, Econometrics & Finance

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Journal : Jurnal Ilmiah Akuntansi dan Bisnis

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Tax Audit Signals Contribute to the Diminishing of Tax Haven Beneficiary Firm Value Elisa Tjondro; Gracia Pulcheria Valentina; Sianne Ivana Gunawan; Yohannes Dewantoro
Jurnal Ilmiah Akuntansi dan Bisnis Vol 17 No 2 (2022)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2022.v17.i02.p06

Abstract

The purpose of this study is to obtain an overview of the interaction of the tax havens' use and disclosure of tax audits and the impact of both on the firm value before the tax rate reduction period. The sample is Indonesia-listed firms in agriculture, basic industry and chemical, miscellaneous industry, and consumer goods sectors for 2015 – 2019. This research uses panel data and weighted least square regression. The findings indicate that using tax havens through subsidiaries is associated with increased firm value. In contrast, firms that have subsidiaries in a tax haven and disclose the result of tax audits are associated with a decrease in firm value. This research, to our knowledge, is the first research that combines the impact of tax haven utilization and tax audit disclosure on firm value in Indonesia. Keywords: tax haven utilization, tax audit disclosure, firm value, tax haven subsidiaries, signalling theory
Co-Authors Elisa Tjondro Gracia Pulcheria Valentina Yohannes Dewantoro