Analisis Penghindaran Pajak pada Pengaruh Mediasi Pengampunan Pajak terhadap Nilai Perusahaan Manufaktur di Bursa Efek Indonesia

Melanny Methasari (Sekolah Tinggi Ilmu Ekonomi YAPAN)
Gogi Kurniawan (Sekolah Tinggi Ilmu Ekonomi YAPAN)

MAPAN: Jurnal Manajemen Akuntansi Palapa Nusantara
Vol 7, No 1 (2022): JMAPAN

This study aims to examine the effect of tax amnesty on firm value with tax avoidance as a mediating variable in the financial statements of manufacturing companies listed on the Stock Exchange which disclose PSAK 70. Tax amnesty is proxied by a dummy variable, firm value is proxied by the ratio Q, and tax avoidance is proxied by cash effectiveness. tax ratios. This type of research is quantitative with a population of 173 companies. Determination of the sample using the purposive sampling method with the criteria of being listed on the IDX during the 2017-2021 period, obtaining tax underpayment status during the 2017-2021 period, and participating in the tax amnesty program. Research using the WarpPLS 7.0 tool, the results obtained that tax avoidance cannot be a mediating variable for the effect of tax amnesty on firm value