PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN

Gina Harventy


Abstract


The purpose of this study is to examine the relation between tax avoidance and the firm value.
Tax avoidance is convinced as wealth transfer from the government to companies which has
obligation to enhance firm value. This study uses annual Cash ETR as a proxy for tax avoidance
and Tobin’s Q as a proxy for firm value. The sample of this research is manufacture companies
listed in Indonesia Stock Exchange for the period 2013 to 2015. Using purposive sampling
technique, we find 35 firms with 105 observations. The statistical methods used in this research
is Linear Regressions Analysis. The empirical results showed that the tax avoidance effect on
firm value.
Keywords:Firm Value, Manufacturing Firm, Tax Avoidance


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DOI: https://doi.org/10.22219/jrak.v6i2.06 | Abstract views : 565 | PDF views : 211

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