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All Journal Indonesian Journal of Electronics and Instrumentation Systems JURNAL KIMIA SAINS DAN APLIKASI ELKOMIKA: Jurnal Teknik Energi Elektrik, Teknik Telekomunikasi, & Teknik Elektronika Daya Saing : Jurnal Ilmu Manajemen SASINDO Mimbar Agribisnis: Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis AGRIKAN Jurnal Ilmiah Agribisnis dan Perikanan JURNAL LENTERA BISNIS Zonasi: Jurnal Sistem Informasi Budimas : Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat English Teaching and Linguistics Journal (ETLiJ) Jurnal Dinamika Sosial Ekonomi International Journal of Mechanical Engineering Technologies and Applications (MECHTA) Jurnal Agrimanex: Agribusiness, Rural Management, and Development Extension COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Edupedia: Jurnal Studi Pendidikan dan Pedagogi Islam Bahterasia : Jurnal Ilmiah Pendidikan Bahasa dan Sastra Indonesia Hakam : Jurnal Kajian Hukum Islam dan Hukum Ekonomi Islam JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS SinarFe7 Jurnal Ilmiah SOSIO AGRIBIS Sisfo: Jurnal Ilmiah Sistem Informasi Agrikan: Jurnal Agribisnis Perikanan re-JIEM (Research Journal of Islamic Education Management) Indonesian Journal of Community Empowerment ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Al -Athfal Jurnal Masyarakat Madani Indonesia Indonesian Research Journal on Education Kartika: Jurnal Studi Keislaman Jurnal Abdimas Terapan PROCEEDINGS OF THE INTERNATIONAL CONFERENCE ON DATA SCIENCE AND OFFICIAL STATISTICS Jurnal Inovasi Global TPACK-IPA (Technological Pedagogical Content Knowledge) Maximus: Journal of Biological and Life Sciences Generics : Journal of Research in Pharmacy The Indonesian Journal of Computer Science Jurnal Teknik Sipil Jurnal Tarbiyah Jamiat Kheir Jurnal Analisis Bisnis Ekonomi
Anam, M. Khairul
Research Centre For Biotechnology, Indonesian Institute Of Sciences, Cibinong - Bogor, 16911, Indonesia
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Journal : JURNAL LENTERA BISNIS

 1 
PENGARUH AGRESIVITAS PAJAK TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN TEKNOLOGI DAN DIGITAL DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI Syathira, Idsa Salwa; Juniartika, Suci; Anam, Muhammad Khairul
JURNAL LENTERA BISNIS Vol. 15 No. 2 (2026): JURNAL LENTERA BISNIS, Mei 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrlab.v15i2.2237

Abstract

This study aims to analyze the effect of tax aggressiveness on firm value in technology and digital companies, and to examine the role of Good Corporate Governance (GCG) as a moderating variable. This study uses a quantitative approach with the Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis method using SmartPLS software. The data used are secondary data obtained from financial statements and annual reports of companies listed on the Indonesia Stock Exchange (IDX), with a sampling technique using purposive sampling according to research criteria. The tax aggressiveness variable is measured using the Effective Tax Rate (ETR), firm value is measured by Price to Book Value (PBV) or Tobin's Q, while GCG is proxied by institutional ownership, independent commissioners, and audit committees. The results of the study indicate that tax aggressiveness has an influence on firm value, both positively and negatively depending on investor perceptions and the level of risk posed. In addition, Good Corporate Governance (GCG) has been proven to moderate the relationship between tax aggressiveness and firm value, where good GCG implementation can strengthen the positive influence and minimize the negative impact of tax aggressiveness. This research suggests that companies need to balance tax efficiency strategies with the implementation of good corporate governance to sustainably increase company value.
Co-Authors Abdul Aziz Abdul Kholiq Adi Pramono, Mahasyin Aditama, Friscka Fitri Agus Supriyadi Agustin Ahmad Zamsuri, Ahmad Ainur Rofiq Sofa Alfa Saleh, Alfa Alfisyahrin, Alfisyahrin Alfitra, TM Rezaka Ali Rizal Chaidir Amin, Moh. Hasan Shodiqil Anggraeni, Sofie Aozora Tawazun, Jaisyi Ardian Syah, Khalif ARIEF RIO MAULANA Arif Hana Sasono, Muchamad Arrywibowo, Imam Asep Akmal Aonullah Asep Gana Suganda Aulia, Naila Azqiatul Azizah, Luluk Nur Belfa, Muhammad Bhiaztika Ristyanadi Chandra, Mahesa Prana Dedy Wahyu Herdiyanto Dewi Kusrini Dinar Mahdalena Leksana 1 Dwi Irmawati Setiawan Putri, Indra Edi Saputra Ekawati, Nuraini Elin Yulinah Endah Sih Prihatini Erna Hayati, Erna Fadlurahman, Muhammad Faisol Masud Fathiyyah, Kamiilah Fathorrozy, Fathorrozy Fatkhul U, M. Miftah Fauzan, Asep Fauziah, Fenty Femiana Gapsari MF Firdaus, Muhammad Bambang Habib Syukri Nasution Habriyanto Habriyanto Hadi, Vanesha Astri Hamdani Hamdani Handayani, Niknik Haq, Moh. Wazirul Harja, Jetno Hasan Firghol Muttaqien, Moh. Hasan, Miftahul He, Rui-En HERYAMAN, SYAFFEL SEAN RIZKINATA Hidayah, Intan Nur Hidayati, Nafisah Arina Ika Purnamasari Ilham, Syarif Muhammad Illahi, Rhochmad Wahyu Irwanda Syahputra Istianah Istianah Jamiliya Susantin Juniartika, Suci Khrisna Pangeran Kuniaji, Ardana L Broto S Kardono Lindayani, Lindayani Lusiana M ROMLI, M M. Afiv Toni Suhendra Saragih M. Rosidi Zamroni M. Ulul Albab Ma’arif, Mochammad Syamsul Mandra Saragih, Mandra Mas'ud, Faisol Mas’ud, Faisol Mas’ud, Faisol Michel Kasaf Miftahus Sholihin Misna Ariani Muhammad Helmi Muhammad Wahyudi Muhammad, Begi Muntalim, Muntalim N. , Abd. Muid Ningtyas, Rosidah Wahyu Nova Nova Novriadi, Novriadi Novriyanti Lubis, Novriyanti Nurfadillah, Mursidah Nurul Qomariyah Pamungkas, Whilis Aziz Panji Parahdiba, Nursyahbani Putri Prabaswara, Ilham Prastowo, Diko Prihantini, Campina Illa Prihatin, Endah Sih Putra, Alvin Anugrah Putra, Aviq Nurdiansyah Putu Hadi Setyarini Rahman, Dzikir Rahmawati, Aisyah Muthiah Ramadhani, Candra Putri Rizkiyah Ramadhani, Khoirul Renitasari, Diana Putri Riskiadi, Moh. Rofiah, Nur Sabar Nurohman Saputra, Eko Ikhwan Sari, Annisa Purnama Sasikirana, Widyandani Sasono, Muchamad Arif Hana Setyana, Sukma Febri Shinta Kurnia Ilahi, Dewi Sonief, Achmad As’ad Suci Wulandari Sudomo, Joko Sulaiman, Akhmad Nurali Sulastri, Ai Sumardi Syadik, Moh. Jakfar Syarifah, Naidatus Syathira, Idsa Salwa Sylvana Yaka Saputra TATANG HIDAYAT, TATANG Taufik Taufik Tjut Rizqi Maysyarah Hadi Toliang, Ermina Triyani Arita Fitri Umam, Moch. Zuhrul Utami, Widyaningrum Uzm, Bil Uzma, Syafia Farihatul Wahyu Muldayani Wahyuningsih Wahyuningsih Wirta Agustin Yenni, Heda Yohanes Adi Nugroho Yunarty Yunarty, Yunarty Zakiyah , Siti