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)

RACHMANI, DIAH AYU and Ermadiani, Ermadiani and Hidayat, Muhammad (2023) 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). Undergraduate thesis, Sriwijaya University.

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Abstract

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.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Nilai Perusahaan; Ukuran Perusahaan; tax avoidance; tax expert;
Subjects:	T Technology > TJ Mechanical engineering and machinery > TJ1-1570 Mechanical engineering and machinery
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Diah Ayu Rachmani
Date Deposited:	12 May 2023 06:02
Last Modified:	12 May 2023 06:02
URI:	http://repository.unsri.ac.id/id/eprint/102391

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