Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Intelektual : Jurnal Penelitian Dosen Akuntansi
Ng Husin
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Tax Avoidance terhadap Nilai Perusahaan Dimoderasi oleh Profitabilitas terdaftar di Bursa Efek Indonesia Khrisna Anggun Yuliana; Ng Husin
JOURNAL INTELEKTUAL Vol 3 No 2 (2024): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v3i2.187

Abstract

Introduction/Main Objectives: To examine the effect of tax avoidance practices on company value in the agricultural sector, especially palm oil, listed on the Indonesia Stock Exchange. Background Problems: Tax avoidance practices can be viewed as management efforts to maximize personal welfare, but this practice can have a negative impact on company value in the long term. Novelty: This study does not only stop at analyzing the relationship between tax avoidance and company value, but also explores more deeply the role of profitability as a moderating variable. Research Methods: Purposive sampling is used to select samples of companies that meet certain criteria with analysis carried out using multiple linear regression, by first conducting a classical assumption test. Findings/Results: Shows that tax avoidance can have a positive impact on company value, and profitability can strengthen the relationship between tax avoidance and company value. Conclusion: Efficiency practices in financial management through tax avoidance can increase company value in the context of the Indonesian palm oil industry.
Co-Authors Khrisna Anggun Yuliana