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All Journal Jurnal Manajemen dan Agribisnis Jurnal Ekonomi Jurnal Ilmiah Ranggagading (JIR) JDM (Jurnal Dinamika Manajemen) JAM : Jurnal Aplikasi Manajemen Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Bisnis dan Manajemen JRMSI - Jurnal Riset Manajemen Sains Indonesia JURNAL AKUNIDA JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JIMFE (Jurnal Ilmiah Manajemen Fakultas Ekonomi) Journal of Humanities and Social Studies Jurnal Proaksi Akurasi : Jurnal Studi Akuntansi dan Keuangan International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Manajemen Kesatuan Jurnal Bisnis dan Kewirausahaan (Journal of Business and Entrepreneurship) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Economics and Business UBS BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi International Journal of Economy, Education and Entrepreneurship (IJE3) International Journal of Engagement and Empowerment (IJE2) Jurnal Bina Bangsa Ekonomika Indonesian Journal of Multidisciplinary Science Journal Of World Science International Journal of Multidisciplinary Research and Literature (IJOMRAL) Rudence: Rural Development for Economic Resilience Utsaha: Journal of Entrepreneurship International Journal Administration, Business & Organization Essence: Entrepreneurship and Small Business Research for Economic Resilience International Journal of Science and Environment Journal of Business, Social and Technology International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) International Journal of Management Research and Economics Management Dynamics: International Journal of Management and Digital Sciences
Hendro Sasongko
Faculty Economic, Pakuan University
Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Public Health Social Sciences Other

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Journal : Indonesian Journal of Business and Entrepreneurship (IJBE)

 1 
HOW DOES TAX AVOIDANCE AFFECT FIRM VALUE? (LESSONS FROM SOE AND INDONESIAN PRIVATE COMPANIES) Maulida Aulia Rezki; Noer Azam Achsani; Hendro Sasongko
Indonesian Journal of Business and Entrepreneurship (IJBE) Vol. 6 No. 3 (2020): IJBE, Vol. 6 No. 3, September 2020
Publisher : School of Business, IPB University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/ijbe.6.3.215

Abstract

Taxes are the main source of state revenue and become an important factor for the running of government and development of the country with the largest contribution coming from corporate income tax. Different objectives of business ownership result in different tax management. This study analyzes the characteristics of tax avoidance, determinants and influences on firm value in state-owned and private companies. This study uses secondary data sources in the form of quarterly company financial statements, company stock price reports, and other related data. Descriptive and panel data analysis were used to examine the sample in this study which includes non-financial companies that are continuously profitable and listed in the LQ45 index for the period February 2014 to July 2019. The results of the study explain that private companies are more dominant in tax avoidance conduct compared to State-Owned Enterprises (SOEs). The determinants that influence the tax avoidance of SOEs are ROA and firm size, whereas in private companies there are no determinants that have a significant effect. There is significant negative impact in State-owned companies from tax avoidance on the firm value, while private company does not have a significant effect. Keywords: effective tax rates, firm value, SOE, Private, tax avoidance
Co-Authors Abrar Setiawan Achyar Rasyidi Achyar Rasyidi, Achyar Agung Fajar Ilmiyono Agus Setyo Pranowo Aldillah, Zhafira Huriya Ali Akil Parlindungan Siregar Alipudin, Asep Amelia, Rizka Wahyuni Anggareni, Lukytawati ANGGRAENI, ADITHIA Anggraini, Anggun Anneke Puspasari Annisa Tiaranti Anny Ratnawati Arief Daryanto Arief Daryanto Arif Kurniadi Asto Hadiyoso Awal Susmanto Azizah Bonar M Sinaga Cosmas A.I. Wardojo D S Priyarsono Dani Rahman Hakim, Dani Rahman Danika Reka Artha Dedi Budiman Hakim Dessy Herlisnawati Devia Leviasari Dewi Apriani Dewi Apriani Fr DIAN LESTARI Dida Marhamah Dion Achmad Armadi Dwi Kurniawan, Dwi Eni Puji Astuti Epiet Dwi Anggoro Erliza Noor Faisal Azmi Fara Shaliza Hadiyoso, Asto Hamzah Hamzah Hamzah Hamzah Hamzah Harahap, Serarifi Elagin Hardiyanto, Arief Tri Hari Gursida Hari Gursida Hari Gursinda Hartoyo Hartoyo Haryadi Krisnandar Hasrul Hasrul Hendramiko Heni Nelawati herdiyana, Herdiyana Herman, Herman Hermanto Siregar Idqan Fahmi Ignatius Leonardus Lubis Imam W Sukoco Imbron, Imbron Indrayono, Yohanes Irman Hermadi Isbat, Isbat Jaka Wiramanggala Jufri, Supriadi Kahiyang Ayu Kemas Nurcholish Thoriq Kurniawan, Prasetyo Kusuma, Pradana Jati Lukytawati Anggraeni M Firdaus Maghfira Puti Gaisani Mailini, Dini Marhamah, Dida Marimin , Matdio Siahaan Maulida Aulia Rezki Meita Ratna Saomi Muhamad Firdaus Muhammad Firdaus Muhammad Firdaus Muhammad Firdaus Muhammad Firdaus Muhammad Rifqi Syauqi Muharam, Hari N Rusnaeni Nimmi Zulbainarni Obed Fernando Harefa Pradana Jati Kusuma Raden Yogi Arieffiandi Retno Martanti Endah Lestari Riyani S. Saputri Riyanti, Evy RIZKY P. LUBIS Rochman Marota Roy Sembel Rusmanah, Enok Santosa Santosa Saragih, Juliando Shaliza, Fara Siahaan, Matdio Sianipar, Makmur Sri Hartoyo Sri Hartoyo Suriansha, Reza Tintin Sarianti Tony Irawan Tridoyo Kusumastanto Vedi Oktavia Fitry Ani Wardani, Firmansyah Warizal Wihartika, Doni YOHANES INDRAYONO Yohannes Indrayono Yuary Farradia Yuliandi Yuliandi Yusman Syaukat yusnita, nancy