PENGARUH AGRESIVITAS PAJAK DAN TRANSPARANSI TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia 2018-2020)

Ayu Mei Lisa Putri, M. Cholid Mawardi, Hariri Hariri

Abstract


The purpose of this study is to analyze and examine the effect of tax aggressiveness and transparency on firm value. This study uses a quantitative approach. The location of this research was conducted on food and beverage companies listed on the Indonesia Stock Exchange for the period 2018-2020 on the www.idx.go.id page. This research will be conducted in October 2021 until it is completed. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange for the period 2018 to 2020. Sampling was carried out based on the purposive sampling method, with determined criteria, resulting in 20 samples. The results of the study state that tax aggressiveness and information transparency have a positive and significant effect on firm value, tax aggressiveness has a negative and significant effect on firm value and information transparency has a positive and significant effect on firm value.

Keywords: Firm Value, Tax Aggressiveness and Transparency of Financial Statements


Full Text:

PDF

References


Agoes, Sukrisno dan I Cenik Ardana. 2016. Etika Bisnis dan Profesi. Jakarta: Salemba Empat.

Desai, M.A. dan Dharmapala, D. 2015. Corporate Tax Avoidance and High Powered Incentives. Journal of Financial Economics.

Frank, et.al., 2016. Tax Reporting Aggresiveness and Its Relation to Aggressive Financial Reporting. Journal of Accounting Review

Hadi, Junaila dan Yenni Mangoting. 2016. Pengaruh Struktur Kepemilikan dan Karakteristik Dewan Terhadap Agresivitas Pajak”. Tax and Accounting Review

Hapsoro, D. 2009. Pengaruh Transparansi Terhadap Nilai Perusahaan: Studi Empiris Di Pasar Modal Indonesia. Jurnal Akuntansi Dan Manajemen

Indrarini, Silvia. 2019. Nilai Perusahaan Melalui Kualitas Laba. Surabaya: Scopindo Media Pustaka

Istighfa, Rieva Madyna (2020) Pengaruh Penghindaran Pajak Terhadap Nilai Perusahaan Dengan Variabel Moderasi Transparansi. Undergraduate thesis, STIE Malangkucecwara.

Keputusan Ketua Badan Pengawas Pasar Modal dan Lembaga Keuangan (Bapepam) Nomor : Kep-431/BL/2012 tentang Penyampaian Laporan Tahunan Emiten atau Perusahaan Publik.

Komite Standar Akuntansi Pemerintah (KSAP). 2005. Kerangka Konseptual Laporan Keuangan Pemerintah.

Krismona dan Ari Budi Kristanto. 2020. Transparansi dan Nilai Perusahaan: Efek Mediasi Penghindaran Pajak. FINANSIA Universitas Kristen Satya Wacana,

Prastiwi, Dewi dan Alifiah Nurul Walidah. 2020. Pengaruh agresivitas pajak terhadap nilai perusahaan: Efek moderasi transparansi dan kepemilikan institusional. Jurnal Ekonomi dan Bisnis Universitas Negeri Surabaya

Rusydi, M.Khoiru dan Dwi Martani. 2016. Pengaruh Struktur Kepemilikan Terhadap Aggresive Tax Avoidance. Jurnal Simposium Nasional Akuntansi

Swingly, C., & Sukartha, I. M. (2015). Pengaruh karakter eksekutif, komite audit, ukuran perusahaan, leverage dan sales growth pada tax avoidance. E-Jurnal Akuntansi Universitas Udayana, 10(1), 47-62.

Dewi, N. N. K., & Jati, I. K. (2014). Pengaruh karakter eksekutif, karakteristik perusahaan, dan dimensi tata kelola perusahaan yang baik pada tax avoidance di bursa efek Indonesia. E-Jurnal Akuntansi Universitas Udayana, 6(2), 249-260.


Refbacks

  • There are currently no refbacks.


e_Jurnal Ilmiah Riset Akuntansi is indexed by:

e_Jurnal Ilmiah Riset Akuntansi is licensed under a Creative Commons Attribution 4.0 International License