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All Journal Jurnal Keuangan dan Perbankan Atestasi : Jurnal Ilmiah Akuntansi
Nurseto, Ian
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Economics, Econometrics & Finance Social Sciences

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The Effect Of Tax Avoidance On Firm Value With Tax Expert As Moderating Variables Nurseto, Ian; Bandiyono, Agus
Jurnal Keuangan dan Perbankan Vol 25, No 4 (2021): October 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i4.5563

Abstract

The company's goals in this modern era have undergone significant changes. The company's focus has changed from focusing on maximizing profit to increasing firm value. Firm value, which is reflected in the value of the company's shares, can grow along with the increase in company profits. Tax, which is an element of development, is seen by companies as one of the factors that determine the company's value. This is a consideration for companies to behave in tax avoidance or not. This study tries to analyze the relationship between tax avoidance by the entity and its firm value and the extent to which the tax expert influences both of these. This study provides several conclusions, i.e., tax avoidance has a negative effect on firm value. These results contradict the initial testing hypothesis where tax avoidance has a positive impact on firm value. The moderating influence, tax experts, don't affect the relationship between tax avoidance and firm value.JEL: D13, I31, J22*
Application of Tax Accounting: The role of Earnings Quality moderates Firm Value which is affected by Tax Avoidance, Financial Leverage and Executive Bonus Bandiyono, Agus; Nurseto, Ian
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2023): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i1.612

Abstract

The purpose of this study is to analyze tax avoidance, financial leverage, and executive bonus to firm value with earnings quality as a moderating variable. This study uses panel data (pooled data) with the population used including all companies listed on the Indonesia Stock Exchange in the period 2014 to 2017 selected by purposive sampling which is part of the non-probability sampling method. The selected criteria include companies conducting initial public offerings (IPOs) after January 1, 2010, by eliminating the population of companies which are the financial, banking and property sectors, real estate, building construction, aviation, shipping, oil and gas, and mining, companies that have profit before tax (pre-tax income) is negative, and companies that do not have complete data, namely financial statement data and annual reports for the 2014–2017 period. From the results of this study, it was found that Tax avoidance harms firm value, Financial leverage has a positive effect on firm value, Executive bonus has a positive effect on firm value, Earnings quality does not affect firm value, and Earnings quality strengthens the negative effect of tax avoidance on firm value, Earnings quality does not moderate the effect of financial leverage on firm value, earnings quality does not moderate the effect of executive bonus on firm value.
Co-Authors Agus Bandiyono