PENGARUH PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI PERUSAHAAN SEBAGAI VARIABEL MODERASI (Studi pada Perusahaan Manufaktur di BEI Periode 2013-2016)

Abstract

ABSTRACT
This study was conducted to obtain empirical evidence on the effect of tax
planning on the value of the company with the transparency of the company as a
moderating variable. The samples are manufacturing companies listed in
Indonesia Stock Exchange (BEI) in the period 2013-2016. The number of samples
that is 56 to tektik purposive sampling with analysis techniques using Moderated
Regression Analysis (MRA).
Hypothesis testing results obtained is tax planning significant negative effect
on the value of the company, corporate transparency significant positive effect on
firm value. interaction between tax stats with corporate transparency positive
significant effect on firm value. It can be concluded that corporate transparency is
moderating variables in interaction with the Tax Planning of the value of the
Company.
Keywords: Tax Planning, Corporate Values, Corporate Transparency