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ANALISIS PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN TAX EXPERT SEBAGAI PEMODERASI DAN UKURAN PERUSAHAAN SEBAGAI VARIABEL KONTROL (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2017-2021).

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This study aims to determine the effect of tax avoidance on firm value with a tax expert as a moderator and firm size as a control variable. The research approach used in this research is quantitative. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 – 2021, a total of 159 companies. The sample selection process in this study used a purposive sampling method. The theory used in this research is stakeholder theory. The results of the study show that tax avoidance has a positive effect on firm value. Tax expert moderates the relationship between tax avoidance and firm value. The implication of this research is to provide information to the government so that it can provide oversight regarding tax avoidance practices in accordance with tax provisions.

Availability
Inventory Code Barcode Call Number Location Status
2307001835T102391T1023912023Central Library (Referens)Available
Detail Information
Series Title
-
Call Number
T1023912023
Publisher
Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universitas Srwijaya.,
Collation
xviii, 65 hlm.; Ilus.; 29 cm
Language
Indonesia
ISBN/ISSN
-
Classification
657.460 7
Content Type
Text
Media Type
unmediated
Carrier Type
-
Edition
-
Subject(s)
Prodi Akuntansi
Akuntansi Perpajakan, Akuntansi Pajak
Specific Detail Info
-
Statement of Responsibility
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No other version available

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