Media Akuntansi Perpajakan
Vol 8, No 1 (2023): Media Akuntansi Perpajakan

Peran Transparansi Informasi Dalam Memoderasi Pengaruh Agresivitas Pajak Dan Profitabilitas Terhadap Nilai Perusahaan

Alivia Putri Rahma (Universitas Mercu Buana)
Rieke Pernamasari (Universitas Mercu Buana)
Deden Tarmidi (Universitas Mercu Buana)

Article Info

Publish Date
03 Jul 2023

Abstract

This study aims to determine wheter there is an effect of Tax Aggressiveness and Profitability on Firm Value with Transparency as a moderating variable. The population in the study were companies listed of 10 State-Owned Enterprises (BUMN) which are listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The sampling technique used purposive sampling method and data used in this reserach is secondry data. The data analysis used moderated regression analysis (MRA) test using SPSS statistic 25. The results of this study indicate that tax aggressiveness and  Profitability have no effect on firm value, transparency can moderate effect of tax aggressiveness and profitability on firm value

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Journal Info
Media Akuntansi Perpajakan
Website

Abbrev

MAP

Publisher

Universitas 17 Agustus 1945 Jakarta

Subject

Economics, Econometrics & Finance Social Sciences

Description

Media Akuntansi Perpajakan adalah jurnal bidang akuntansi, konsentrasi akuntansi perpajakan. Jurnal ini memuat topik-topik riset seperti Kepatuhan Pajak, Kesadaran Pajak, Tax Planning, Tax Avoidance, Pengetahuan Pajak, Keadilan Pajak, Agresivitas Pajak, Digitalisasi Perpajakan, Sosialisasi ...