Efek penghindaran pajak pada nilai perusahaan dengan pelaporan berkerlanjutan sebagai moderator
Article Sidebar
Main Article Content
Abstract
The value of the company can increase or decrease due to tax evasion. The increase in company value was caused by the takeover of potential state assets to shareholders. Companies carry out tax avoidance practices by reducing the amount of tax that should be paid to get high profits so as to increase the value of the company. Research on the topic of tax avoidance on company value still has different results from previous research so it still needs to be researched with the context in developing countries, namely in Indonesia. This study aims to test the effect of tax avoidance on company value and with the existence of sustainability reporting as a moderator. This study used quantitative data taken from companies listed on the Indonesia Stock Exchange from 2016 to 2020. Hypothesis testing using the panel regression method. The results showed that tax avoidance had no significant influence on the value of the company and the moderation of sustainability reporting on tax avoidance had a negative influence but not significant impact.
Article Details
References
Basri, Y. M., Waluyo, T. M., & Rusli. (2014). Determinant of tax avoidance on manufacturing companies. The Indonesian Journal of Accounting Research, 17(1), 35–56.
Dinah, A. F., & Darsono, D. (2017). Pengaruh tata kelola perusahaan, profitabilitas, dan penghindaran pajak terhadap nilai perusahaan. Diponegoro Journal of Accounting, 6(3), 1–15.
Fitria. (2013). Pengaruh Tax Avoidance, Investment Opportunity Set, Dan Manajemen Aset Terhadap Nilai Perusahaan Pada Sektor Aneka Industri Yang Terdaftar Dibursa Efek Indonesia (Bei) Pada Tahun 2012-2016. Journal of Chemical Information and Modeling, 53(9), 1689–1699.
Fitriana, D., Andini, R., & Oemar, A. (2016). Pengaruh Likuiditas, Solvabilitas,Profitabilitas, Aktivitas dan Kebijakan Dividen terhadap return saham perusahaan pertambangan yang terdaftar pada BEI periode 2007-2013. Journal Of Accounting, 2(2), 1–19.
Hamdan, L., Al-Abbadi, M., Zuhier, R., Almomani, Q., Rajab, A., Alhaleem, A., Rumman, A., Mohammad, A., & Khraisat, I. (2019). Impact of human capital development and human capital isolation mechanisms on innovative performance: evidence from industrial companies in jordan. 11(15), 68–76. https://doi.org/10.7176/EJBM
Inger, K. K. (2014). Relative valuation of alternative methods of tax avoidance. Journal of the American Taxation Association, 36(1), 27–55. https://doi.org/10.2308/atax-50606
Prihandini, W. (2020). Analyst coverage and corporate tax aggressiveness in indonesia stock exchange. Binus Business Review, 11(1), 59. https://doi.org/10.21512/bbr.v11i1.5996
Rudyanto, A. (2019). Mimetic isomorphism as a reason for preparing sustainability report. Jurnal Akuntansi Multiparadigma, 10(3), 433–447. https://doi.org/10.21776/ub.jamal.2019.10.3.25
Rudyanto, A., & Pirzada, K. (2020). The role of sustainability reporting in shareholder perception of tax avoidance. Social Responsibility Journal, March. https://doi.org/10.1108/SRJ-01-2020-0022
Siew Yee, C., Sharoja Sapiei, N., & Abdullah, M. (2018). Tax avoidance, corporate governance and firm value in the digital era. Journal of Accounting and Investment, 19(2). https://doi.org/10.18196/jai.190299
Tarihoran, A. (2016). Pengaruh penghindaran pajak dan leverage moderasi. JWEM STIE Mikroskil, 6(2), 149–164.
Wardani, D. K., & Purwaningrum, R. (2018). Pengaruh Karakteristik Perusahaan Dan Corporate Social terhadap Penghindaran Pajak. Jurnal Review AKuntansi Keuangan, 14(1), 1–11.
Yetri, E., Haryadi, & Wahyudi, I. (2020). Pengaruh good corporate governance dan nilai perusahaan terhadap tax avoidance. Jurnal Akuntansi & Keuangan Unja, 5(1), 13–20. https://doi.org/10.22437/jaku.v5i1.9250
Zebua, F. K. P. (2020). Pengaruh penghindaran pajak terhadap nilai perusahaan dengan transparansi sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di bursa efek indonesia (Bei). Jurnal Sistem Akuntansi Dan Keuangan, 2, 70–81.
Zhu, N., Mbroh, N., Monney, A., & Bonsu, M. O.-A. (2019). Corporate tax avoidance and firm profitability. European Scientific Journal ESJ, 15(7), 61–70. https://doi.org/10.19044/esj.2019.v15n7p61