PENGARUH TAX AVOIDANCE JANGKA PANJANG TERHADAP NILAI PERUSAHAAN DENGAN KARAKTER EKSEKUTIF SEBAGAI VARIABEL PEMODERASI

Ni Made Ampriyanti (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Ni Kt Lely Aryani Merkusiwati (Fakultas Ekonomi dan Bisnis Universiatas Udayana)

E-JURNAL AKUNTANSI
Vol 16 No 3 (2016)

The purpose of this study was to determine the effect of long-run tax avoidance on firm’s value with executive character as moderating variables. Research was conducted on Manufacturing Companies listed on the Indonesia Stock Exchange in 2013-2014. Method of sampling was conducted by nonprobability sampling with purposive sampling technique. Data collected through non-participant observation and library method. Data analysis techniques used are moderated regression analysis with 17 firm as a sample. Based on the research results indicate that long-run tax avoidance has negative effect on the firm’s value. This means that long-run tax avoidance can lead to firm’s value has decreased. Executive Character enervated the effect of long-run tax avoidance on firm’s value.