Transparansi Pelaporan Keuangan: Apakah Berdampak terhadap Penghindaran Pajak dan Nilai Perusahaan

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Ningtias Safitri ◽  
Dahlia Sari
Keyword(s):  
Firm Value ◽  
Trading Volume ◽  
Audit Quality ◽  
Earnings Quality ◽  
Tax Avoidance ◽  
Corporate Transparency ◽  
Neutral Information ◽  
Financial Transparency ◽  
Total Observation ◽  
The Relationship

This purpose of this study is to examine the effect of transparency on tax avoidance, the effect of tax avoidance on firm value, and the effect of transparency on relationship between tax avoidance on firm value. The sample of this study consists of 66 manufacture companies during the period of 2010-2014, with 330 total observation. The results showed that company transparency with a proxy accrual discretion and audit quality would reduce tax avoidance. It means the higher the company's transparency, the lower the tax avoidance. The results showed that tax avoidance did not affect firm value. It probably due to tax avoidance that can be interpreted as negative, positive, or neutral information by investors. The results showed that corporate transparency did not affect the relationship between tax avoidance and firm value. This result shows that investors have not seen corporate transparency as a positive signal for the valuation of company shares. The contribution of this research is to use a comprehensive proxy in measuring financial transparency, namely earnings quality, audit quality, and stock trading volume. This research implies that financial transparency or disclosure of corporate financial information is not proven to be used by investors in determining investment

scholarly journals PENGARUH TAX AVOIDANCE DAN BIAYA AGENSI TERHADAP NILAI PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN LQ45

2020 ◽  
Vol 11 (2) ◽  
pp. 188-201
Author(s):  
Warno Warno ◽  
Ulul Fahmi
Keyword(s):  
Firm Value ◽  
Agency Costs ◽  
Audit Quality ◽  
Tax Avoidance ◽  
Total Sample ◽  
Quantitative Approach ◽  
Analysis Method ◽  
Purposive Sampling ◽  
Pls Analysis ◽  
The Relationship

This study aims to examine the influence of tax avoidance andcosts agencyon firm value and wants to test audit quality in strengthening and weakening the relationship between tax avoidance and firm value. The population in this study are companies listed in the LQ45 index in theEffect Exchange Indonesia2016-2018 period. Sampling in this study was carried out using purposive sampling with a total sample of 90 companies in a period of three years. This study uses a quantitative approach by using the SEM-PLS analysis method using WarpPLS 4.0 software. The results ofstudy this indicate that the variable tax avoidance that is projected using CashETR and agency costs projected with sales to total assets (STA) significantly influence the value of the company that is projected with Tobins'Q. The results of this study also show that the audit quality projected by bigfournot canweaken or strengthen the relationship that occurs between tax avoidance on firm value. 

scholarly journals PENGARUH PERENCANAAN PAJAK, STRUKTUR MODAL DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI PERUSAHAAN SEBAGAI VARIABEL MODERASI

2022 ◽  
Vol 6 (1) ◽  
pp. 1-12
Author(s):  
Deaelma Sari ◽  
Wiwit Irawati
Keyword(s):  
Data Analysis ◽  
Capital Structure ◽  
Firm Value ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Tax Planning ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Corporate Transparency ◽  
The Relationship

This study aims to identify and prove empirically the effect of Tax Planning, Capital Structure and Managerial Ownership on Firm Value with Corporate Transparency as a moderating variable. This type of research is quantitative approach research with explanatory research and associative methods. Samples were taken using the purposive sampling technique using Eviews 9 software for data analysis. The sample consists of 60 data from 12 property and real estate subsector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. The results show that Tax Planning, Capital Structure and Managerial Ownership simultaneously affect the value of the company which is moderated by corporate transparency, tax planning has no effect on firm value, the capital structure does not affect firm value, managerial ownership does not affect firm value, and corporate transparency does not. effect on firm value, corporate transparency is unable to moderate the relationship between tax planning and firm value, corporate transparency is unable to moderate the relationship between capital structure and firm value, and corporate transparency is unable to moderate the relationship between managerial ownership and firm value.  

scholarly journals ANALISIS PENGARUH CORPORATE SOCIAL RESPONSIBILITY, TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN ASING SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR DI BEI PERIODE 2016 - 2018

2020 ◽  
Vol 13 (1) ◽  
Author(s):  
Nikki Kwok ◽  
Andi Gunawan Kwok
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Firm Value ◽  
Stock Exchange ◽  
Tax Avoidance ◽  
Foreign Ownership ◽  
Manufacturing Companies ◽  
Purposive Sampling ◽  
Corporate Social ◽  
The Relationship

Abstract: The main goal of the company is to maximize prosperity for shareholders, this can be achieved by maximizing the value of the company. This research was conducted to determine the factors that influence the value of the company to be studied are Corporate Social Responsibility and Tax Avoidance. The moderating variable in this study is Foreign Ownership. The sample of this research is manufacturing companies whose shares are listed on the Indonesia Stock Exchange for the period of 2016-2018 using purposive sampling method. While the analytical method used is the classic assumption test and hypothesis testThe results of this study indicate that corporate social responsibility has no influence on firm value, and tax avoidance has an influence on firm value. Foreign ownership is not able to be a moderating variable that strengthens the relationship between corporate social responsibility and corporate value while foreign ownership is able to be a moderating variable that strengthens the relationship between tax avoidance and firm value. Keywords: Firm value, Corporate Social Responsibility, Tax Avoidance and Foreign Ownership Abstrak: Tujuan utama perusahaan adalah untuk memaksimalkan kemakmuran bagi pemegang saham, hal ini dapat dicapai dengan memaksimalkan nilai perusahaan. Penelitian ini dilakukan untuk mengetahui faktor-faktor yang mempengaruhi nilai perusahaan yang akan diteliti adalah Corporate Social Responsibility dan Tax Avoidance. Variabel Moderating pada penelitian ini adalah Kepemilikan Asing.Sampel penelitian ini adalah perusahaan manufaktur yang sahamnya terdaftar di Bursa Efek Indonesia periode 2016-2018 dengan menggunakan metode purposive sampling. Sedangkan metode analisis yang digunakan adalah uji asumsi klasik dan uji hipotesis. Hasil penelitian ini menunjukkan bahwa corporate social responsibility tidak memiliki pengaruh terhadap nilai perusahaan, dan tax avoidance memiliki pengaruh terhadap nilai perusahaan. Kepemilikan asing tidak mampu menjadi variabel moderating yang memperkuat hubungan antara corporate social responsibility dengan nilai perusahaan sedangkan Kepemilikan asing mampu menjadi variabel moderating yang memperkuat hubungan antara tax avoidance dengan nilai perusahaan. Kata Kunci: Nilai Perusahaan, Corporate Social Responsibility, Tax Avoidance dan Kepemilikan Asing.

scholarly journals KUALITAS LABA ATAS INTENSITAS KECURANGAN AKUNTANSI DAN MANAJEMEN LABA AKRUAL TERHADAP AGRESIVITAS PAJAK

2020 ◽  
Vol 5 (2) ◽  
pp. 199-208
Author(s):  
Rahmat Irawan ◽  
Syahril Djaddang
Keyword(s):  
Earnings Management ◽  
Structural Equation ◽  
Audit Quality ◽  
Earnings Quality ◽  
Equation Model ◽  
Test Results ◽  
Accounting Fraud ◽  
Tax Aggressiveness ◽  
The Relationship

This study aims to examine the effect of accounting fraud intensity and accrual earnings management on tax aggressiveness and test earnings quality and audit quality on the accounting fraud intensity and accrual earnings management on tax aggressiveness. The testing method in this study uses multiple regression analysis. Through purposive sampling, the sample in this study amounted to 65. The data testing used structural equation model. The test results show that the intensity of accounting fraud affects tax aggressiveness, Accrual earnings management affects the tax aggressiveness, The quality of earnings strengthens the effect of accounting fraud and accrual earnings management on tax aggressiveness and Audit quality does not moderate the relationship between accounting fraud intensity and accrual earnings management with tax aggressiveness.

scholarly journals Military Background, Political Connection, Audit Quality And Earning Quality

2020 ◽  
Vol 24 (1) ◽  
pp. 79
Author(s):  
Arif Widodo, Zaenal Fanani
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Political Connections ◽  
Political Connection ◽  
Military Background ◽  
Earning Quality ◽  
Relationship Of ◽  
The Military ◽  
The Relationship

This research is try to determine the effect of military background and political connections on earning quality with audit quality as a mediator. This research uses a quantitative approach using a sample of mining sector company that listing in Indonesia Stock Exchange in the 2017-2018 periods. The conclusion of this research points out that military background has positive effect on audit quality and political connections negatively affect earning quality. While earning quality not effected by the military background, political connections do not effect audit quality, and earnings quality not effected by audit quality. Likewise, for the hypothesis, mediation of the audit quality has no effect on the relationship of military background and political connections to earnings quality.

The relationship between tax avoidance and firm value with income smoothing

2019 ◽  
Vol 27 (1) ◽  
pp. 125-148 ◽  
Author(s):  
Farzana Akbari ◽  
Mahdi Salehi ◽  
Mohammad Ali Bagherpour Vlashani
Keyword(s):  
Firm Value ◽  
Multilevel Models ◽  
Tax Avoidance ◽  
Income Smoothing ◽  
Managerial Ability ◽  
Accounting Data ◽  
Content Type ◽  
Macroeconomic Variables ◽  
The Relationship ◽  
Classical Regression

Purpose The purpose of this paper is to investigate the relationship between tax avoidance, firm value and managerial ability in Tehran Stock Exchange and Over the Counter (OTC), according to the related theoretical foundations. Design/methodology/approach To calculate the managerial ability in this study, DEA is used based on the accounting data, company profile and industry and the hypotheses are estimated in a period of 12 years during 2004 to 2015 in TSE and OTC. Within the previous studies, to test the hypotheses, only the classical regression method is usually used and most of the times the effect of macroeconomic variables is not considered. In this study, in a new act for testing the hypotheses, three statistical methods are used, that is, classical regression models, mixed effects multilevel models and Bayesian multilevel models. Also in this study, the test of structural change is used to control the effects of macroeconomic variables, like inflation and other economic and political influence, on the results. Findings The results of these three methods show that the effect of income smoothing and earnings quality on the relationship between tax avoidance and firm value are significant. Originality/value Although several studies are conducted so far on the subject of the study, the current study is the first project which combined Bayesian econometrics. Therefore, the results are quite noble.

scholarly journals Analysis of Factors that Influence Tax Avoidance and Firm Value

2018 ◽  
Vol 8 (2) ◽  
pp. 205
Author(s):  
Mayke Kristika Antony ◽  
Gunasti Hudiwinarsih
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Southeast Asia ◽  
Path Analysis ◽  
Multiple Regression Analysis ◽  
Firm Value ◽  
Banking Sector ◽  
Audit Quality ◽  
Tax Avoidance ◽  
Independent Variables

The aim of this study is to examine and analyze factors that influence tax avoidance and firm value. The independent variables used in this study are audit quality and profitability, while the dependent variable is firm value, and the intervening variable is tax avoidance. The sample used in this study is banking sector companies in Southeast Asia that listed in www.orbis.bvdinfo.com for the period 2014-2016. The technique of data analysis used in this study is multiple regression analysis with SPSS 22.0 For Windows Program and path analysis. The results of this study show that audit quality has no influence on tax avoidance, but profitability has influence to tax avoidance. Audit quality, profitability, and tax avoidance have influence on firm value, while tax avoidance cannot mediate the influence of audit quality and profitability on firm value. 

scholarly journals PENGARUH EARNINGS MANAGEMENT DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN STRUKTUR KEPEMILIKAN SEBAGAI MODERATING VARIABLE PADA PERUSAHAAN KELOMPOK LQ 45 DI BEI TAHUN 2013-2016

2019 ◽  
Vol 3 (1) ◽  
pp. 1-13 ◽  
Author(s):  
Nurhanimah Nurhanimah ◽  
Rita Anugerah ◽  
Vince Ratnawati
Keyword(s):  
Data Analysis ◽  
Earnings Management ◽  
Ownership Structure ◽  
Firm Value ◽  
Tax Avoidance ◽  
Sampling Technique ◽  
Institutional Ownership ◽  
Managerial Ownership ◽  
Analysis Technique ◽  
The Relationship

The purpose of this study was to determine the effect of earnings management and tax avoidance on firm value with ownership structure as a moderating variable. This research was conducted on companies registered in the LQ 45 index for the period 2013-2016 with a purposive sampling technique. Data analysis technique using WarpPLS version 5.0. The results show that earnings management affects the value of the company, whereas tax avoidance does not affect the value of the company. The researcher also found managerial ownership does not moderate the relationship between earnings management and tax avoidance on firm value. Institutional ownership moderates the earnings management on firm value but does not moderate the relationship between tax avoidance on firm value.

Sign in / Sign up

Export Citation Format

Share Document