Jurnal Akuntansi
Vol 12 No 2 (2018): Jurnal Akuntansi

PENGARUH PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH CORPORATE GOVERNANCE DAN KEPEMILIKAN MAYORITAS

Tiara Ulfa Inanda (Universitas Bengkulu)
Eddy Suranta (Universitas Bengkulu)
Pratana Puspa Midiastuty (Universitas Bengkulu)

Article Info

Publish Date
03 Oct 2018

Abstract

This study aims to provide empirical evidence about the effect of tax avoidance on firm value is moderated by corporate governance and majority shareholder. This study using a sample of 13 non-financial companies that listed on Corporate Governance Perception Index (CGPI) ranking list. This research uses 3 hypotheses. data were analyzed using multiple linear regression using SPSS 22.0 program. The results showed that tax avoidance has no significant effect on firm value, corporate governance that moderates tax avoidance affects the firm's value and the majority shareholder that moderates tax avoidance does not affect the firm's value.

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Journal Info
Jurnal Akuntansi
Website

Abbrev

JARA

Publisher

Universitas Katolik Indonesia Atma Jaya

Subject

Social Sciences

Description

Jurnal Akuntansi : Riset dan Artikel Akuntansi merupakan terbitan berkala yang disediakan untuk mengakomodasi tulisan-tulisan para peneliti baik dosen, praktisi dan mahasiswa. Adapun ruang lingkup meliputi hasil riset empiris, studi kasus, dan tulisan ilmiah bentuk lainnya di bidang akuntansi. Topik ...