Pengaruh Tax Avoidance Jangka Panjang Terhadap Nilai Perusahaan Dengan Kepemilikan Institusional Sebagai Variabel Pemoderasi: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2014

Galant Victory (Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang)
Charoline Cheisviyanny (Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Padang)

Wahana Riset Akuntansi
Vol 4, No 1 (2016)

This study aimed to examine the effect of Long-Term Tax Avoidance on Firm  Value was Institutional Ownership as a moderating variable. This type of  research classified into research causative. The population in this research was manufacturing firms listed in Indonesia Stock Exchange (IDX) in 2010-2014. The sample was determined by purposive sampling method. That obtained 60 sample firms. The type of data in this research was secondary data obtained from IDX. The analytical method used was Moderated Regression Analysis (MRA). The results of this study concluded: (1) Long-Term Tax Avoidance has a positive and significant impact on Firm Value. (2) Institutional Ownership is able to  strengthen the relationship between the Long-Term Tax Avoidance and Firm Value. Based on this research it suggest that firms should consider Avoidance Tax policy by considering the costs and the risks arising from thosepolicies. Keywords : long-term tax avoidance, institutional ownership, firm value.