Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : diponegoro journal of accounting

ANALISIS PENGARUH AGRESIVITAS PAJAK TERHADAP CASH HOLDING DAN NILAI PERUSAHAAN Anisa, Nurul; Muid, Dul
Diponegoro Journal of Accounting Volume 6, Nomor 4, Tahun 2017
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (183.983 KB)

Abstract

This study was aimed to examine the effect of corporate tax aggressiveness on the amount of firm cash holding and the value of the company. Book-Tax Difference is used as a measure of corporate tax aggressiveness. The cash flow sensitivity of cash is used to measure the amount of cash holding and Tobin’s Q is used to measure the value of the company.The population in this study is all manufacturing companies listed in Indonesia Stock Exchange in 2015. Sampling method in this research is purposive sampling. The final total amount of samples in this study were 109 companies.After going trough the stages of data processing and analysis techniques used are multiple regression analysis. The analysis showed that independent variable of taxaggressiveness does not affect the amount of cash holding. But the results of the further analysis indicatethat tax aggressiveness affect the value of the company.
Co-Authors Ahmad Zaidi, Ahmad Amalia, Tasya Anggraini Anggraini Asprillia, Anandya Augustina Asih Rumanti Chairani, Vivi Cindy Cinthia Danur, Afrina Devi Damayanti Diana, Febi Nur Dul Muid Dwiarso Rubiyanto Fadillah, Khairuna Firdaus, Fanadia Zalzabila Gandung Sugita Hadi, Ingghrid Ranesti Clarita Hamdi, Rijahul Hanutama, Paundra Hariyanti Hariyanti Harjoko, Ivone Harry Andheska Hasanah Hasanah Hasibuan, Fitria Ulfa Hayatun, Afrizha Tri Hikmah, Ikmalul Hilman Dwi Anggana Hiras, Hiras I Nyoman Murdiana Indah Handayani, Wiwik Irwandi Rachman, Irwandi Ismayani, Widya Jasmin Ambas Jurnita, Jurnita Juwita, Putri Kalayo Hasibuan Khadifa, Rachmad Khadijah Khadijah Leonardo, Austin Mancanagara, Karina Margy Ariana, Patricia Marhaningsih, Lusi Masganti Sit Masitah - Mayasari Mayasari, Mayasari Muhammad Afif Muhsinina, Muhsinina Mujtahidah Mujtahidah nasution, candri wulan Nurfadhilah, Nurfadhilah Nurohmah, Nurohmah Nuryati, Tati Purwati, Astri Ayu Rachma Amalia , Firda Rahmawati, Ayu Indah Rahmilah, Mitha Ramadan, Zaka Hadikusuma Ramadhan, Dita Alviana Ramadhani, Alfi Rida Perwita Sari Risdayani, Fitria Sabrina, Amelia Safitri, Aishwara Nurul Samsiana . Sarbaini Sarbaini Sari, Eadvin Rosrinda Awang Siagian, Erwin Iriyanto Sinaga, Savrina Oktaviana Siti Aisyah Rahayu, Siti Aisyah Sopar Sudarman, Nurul Fajriah Tatang Shabur Julianto, Tatang Shabur Teguh Pribadi Ugli, Tilovmurodov Dostonbek Furqat Virli Susanti, Utia Walangadi, Zulkifli Wanda Febrian , Ayu Wardah Yuspin Wijayadi, Imam Yusrina, Chandra Asmarani Zakiyyah, Zulfa