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I Gede Riko Tama
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Economics, Econometrics & Finance

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Pengaruh Penghindaran Pajak Jangka Panjang terhadap Nilai Perusahaan dengan Kepemilikan Saham Institusional sebagai Variabel Pemoderasi I Gede Riko Tama; Putu Ery Setiawan; I Ketut Jati
E-Jurnal Akuntansi Vol 23 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v23.i02.p05

Abstract

This study aims to analyze the effects of long-term tax avoidance on corporate value and to analyze institutional share ownership can moderate the effect of long-term tax avoidance on firm value. The method of determining the sample using purposive sampling is the sampling based on subjective considerations of the researcher, where there are conditions that must be met by the sample. Data collection is done through the collection of data contained in the annual financial statements related to this research. The analysis technique used is Moderated Regression Analysis (MRA). Based on the analysis result, it is concluded that long-term tax avoidance has a negative and nonsignificant effect on corporate value and institutional share ownership is not able to moderate the effect of long-term tax avoidance on the value of companies in manufacturing companies listed on the BEI period 2006-2016.
Co-Authors I Ketut Jati Putu Ery Setiawan