EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis
Vol 4 No 1 (2016)

PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN

Hana Nadia Karimah (Fakultas Ekonomi UPN Veteran Jakarta)
Eindye Taufiq (Fakultas Ekonomi UPN Veteran Jakarta)



Article Info

Publish Date
25 Jan 2016

Abstract

Hana Nadia Karimah, Eindye Taufiq; This study is performed to examine the effect of short run tax avoidance, long run tax avoidance and firm value in companies go public of consumer goods industry in Indonesia Stock Exchange over period 1998 – 2013. The population of this research is 30 in companies go public consumer goods industry in Indonesia Stock Exchange over period 1998 – 2013. The data is obtained based on corporate finance reporting that at publication. It is gained sample amount of 8 consumer goods industry companies. The analysis technique used here is path analysis and hypothesis test using t-statistic with level of significant 5%. This research result that short run tax avoidance significantly effect on long run tax avoidance and research result that long run tax avoidance not significant to firm value.Keywords: Long Tax Avoidance, Short Tax Avoidance And Firm Value

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Journal Info

Abbrev

ER

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Other

Description

Ekombis Review: Jurnal Ilmiah Ekonomi dan Bisnis is a peer-reviewed journal. Ekombis invites academics and researchers who do original research in the fields of economics, management, and ...