THE EFFECTS OF TAX AVOIDANCE ON FIRM VALUE WITH TAX RISK AS MODERATING VARIABLE (Empirical Study on Manufacturing Companies Listed on Indonesia Stock Exchange during the period of 2012 to 2016)

PUGUH AKBAR LILIYAN PUTRA, 041411333075 (2018) THE EFFECTS OF TAX AVOIDANCE ON FIRM VALUE WITH TAX RISK AS MODERATING VARIABLE (Empirical Study on Manufacturing Companies Listed on Indonesia Stock Exchange during the period of 2012 to 2016). Skripsi thesis, Universitas Airlangga.

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Abstract

This study aims to determine the effect of tax avoidance on firm value with tax risk as moderating while the control variable are leverage, firm size, return on assets and sales growth. The population of this study is listed on the Indonesia Stock Exchange period 2012 to 2016. In the sample selection using purposive sampling technique to get 60 companies that meet the criteria, with total sample of 150 observation data and using moderation regression analysis (MRA) and multiple linear regression analysis as the method to achieve that goal. The results of this study indicate that tax avoidance that value using Current ETR has a positive effect on firm value by proxy of Tobins’Q. Tax risk that was proxied by Standard Deviation of Cash ETR can affect the effect of tax avoidance on firm value.

Item Type: Thesis (Skripsi)
Additional Information: KKB KK-2 A.182/18 Put e
Uncontrolled Keywords: Tax Avoidance, Tax Risk, Firm Value
Subjects: H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ2240-5908 Revenue. Taxation. Internal revenue > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
H Social Sciences > HJ Public Finance > HJ9-9940 Public finance > HJ2240-5908 Revenue. Taxation. Internal revenue > HJ4629-4830 Income tax
Divisions: 04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:
CreatorsEmail
PUGUH AKBAR LILIYAN PUTRA, 041411333075UNSPECIFIED
Contributors:
ContributionNameEmail
ContributorElia Mustikasari, Dr., SE., MSi., Ak., BKP., CA.UNSPECIFIED
Depositing User: Mrs Nadia Tsaurah
Date Deposited: 29 Aug 2018 14:57
Last Modified: 29 Aug 2018 14:57
URI: http://repository.unair.ac.id/id/eprint/73721
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