Fokus Ekonomi
Vol 14, No 2: Desember 2019

PERAN PEMODERASI TRANSPARANSI INFORMASI : PENGHINDARAN PAJAK DAN NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Manufaktur di Indonesia)

andi Kartika (Fakultas Ekonomika dan Bisnis, Universitas Stikubank)
Sri Sudarsi (Fakultas Ekonomika dan Bisnis, Universitas Stikubank)
Moch Irsad (Fakultas Ekonomika dan Bisnis, Universitas Stikubank)

Article Info

Publish Date
10 Dec 2019

Abstract

This study aims to examine and obtain empirical evidence about the effect of tax avoidance on firm value with transparency as a moderating variable in manufacturing companies listed on the Stock Exchange in 2013-2017. The data used is archived data in the form of annual reports and financial statements of manufacturing companies listed on the IDX. The results of this study indicate that tax avoidance as measured by the Effective Tax Rate (ETR) proxy which has a significant positive influence on firm value measured using Tobins' Q ratio and transparency can weaken the moderation between the effect of tax avoidance on firm value

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Journal Info
Fokus Ekonomi
Website

Abbrev

fe

Publisher

Sekolah Tinggi Ilmu Ekonomi Pelita Nusantara

Subject

Economics, Econometrics & Finance

Description

Fokus Ekonomi : Jurnal Ilmiah Ekonomi (e-ISSN: 2549-8991, P-ISSN : 1907-6304) is an open access and peer-reviewed journal published by STIE Pelita Nusantara Semarang, Indonesia. This Journal published twice a year (June and December).The scope of journal is: Economic, Management, ...