PENGARUH TAX AVOIDANCE JANGKA PANJANG TERHADAP NILAI PERUSAHAAN DENGAN KARAKTERISTIK EKSEKUTIF SEBAGAI VARIABEL PEMODERASI (Studi pada Perusahaan Property dan Real Estate yang terdaftar di BEI tahun 2011-2016)

Abstract

ABSTRACT
The purpose of study is to analyze the effect of tax avoidance on firm value by using
executive characteristic as moderating variable. This research was conducted on real
estate property company listed in Indonesia Stock Exchange period 2011 to 2016,
using a sample of 25 companies. Sampling technique using purposive sampling
technique. Data collection method in this research is documentation method. Data
analysis techniques used Moderated Regression Analysis. The result of this study
concluded that tax avoidance variables have no significant effect on firm value. While
for executive characteristic variable can moderate the influence of tax avoidance to
company value.
Keywords: Long Term Tax Avoidance, Corporate Value, Executive Characteristics,
Manufacturing Companies.