Transparasi Informasi Memoderasi Pengaruh Agresivitas Pajak Pada Nilai Perusahaan Pertambangan di Bursa Efek Indonesia

Ayu Aryista Dewi, Luh Gede Krisna Dewi

Abstract


The behavior of tax aggressiveness by taxpayers, especially corporate taxpayers will have an impact on the value of the company. The company's transparency to information relating to the company as well as the fulfillment of corporate liabilities to society, the environment, and government can also affect the value of the company. This research tries to dig deeply about the influence of tax aggressiveness undertaken by the company on the value of the company with the transparency of information as a moderating variable. This study also uses profitability control, leverage, firm size and audit quality. Tax aggressiveness is proxied by comparing Net Profit Margin to Net Profit Margin Industry. Company value is proxied with Tobins'Q ratio. The data selected by purposive sampling method. The sampel in this study were using 36 companies that listing in Indonesian Stock Exchange periode 2013-2015. The result of this research is tax aggressiveness have positive effect on firm value while transparency of information can strengthen the influence of tax aggressiveness on company value.


Keywords


information transparency; tax aggressiveness; corporate value

Full Text:

PDF

References


Aina, Qorri. 2016. Analisis Pengaruh Penghindaran Pajak Terhadap Nilai Perusahaan Dengan Kepemilikan Institusional Dan Transparansi Sebagai Variabel Pemoderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2012-2014). Skripsi: Universitas Diponegoro. Semarang.

Armstrong, C. S., Guay, W. R., Weber, J. P., Amstrong, C. S., Guay, W. R., & Weber, J. P. 2010. The Role of Information and Financial Reporting In Corporate Governance and Contracting. Journal of Accounting and Economics, 50, 179–234.

Anggoro, Stevanus. 2015. Analisis Pengaruh Perilaku Penghindaran Pajak Terhadap Nilai Perusahaan Dengan Transparansi Sebagai Variabel Moderating. Skripsi Tidak Dipublikasikan. Semarang: Universitas Diponegoro.

Christiawan, Yulius Jogi. 2003. Kompetensi dan Independensi Akuntan Publik: Refleksi Hasil Penelitian Empiris. Jurnal Akuntansi dan Keuangan.Vol.4 No. 2: 79-92.

Eisenhardt dan Bourgeois. 1988. Politic of Strategic Decision Making in hight velocity environment: Toward a mid-range theory. Academy of Management Journal 31: 737-770.

Elsakit, Omer and Wortthington, Ndrew C. 2014. The Impact of Corporate Characterictic and Corporate Social and Environmental Disclosure: A Literature Review.International Journal of Business and Management, 9 (9).

Frank, M. M., Lynch, L. J., & Rego, S. O. (2009). Tax reporting aggressiveness and its relation to aggressive financial reporting. In Accounting Review (Vol. 84, pp. 467–496).

Frank, M. M & Heitzman,S. 2010. A review of tax aggressive signal?Evidence frim stock price reaction to news about tax shelter environment. Journal of Public Economi,93, 126-141.

Hanlon, M., & Heitzman, S. 2010. A review of tax research. Journal of Accounting and Economics. https://doi.org/10.1016/j.jacceco.2010.09.002

Hite, Peggy A., & McGill, G. 1992.An Examination of Taxpayer Preferences for Agresive Tax Advice.National Tax Journal, 45, 389-403.

Ilmiani, Amalia dan Catur Ragil S. 2014.Pengaruh Tax Avoidance Terhadap Nilai Perusahaan dengan Transparansi Perusahaan sebagai variabel Moderating. Jurnal Ekonomi dan Bisnis Vol.14(01)Maret 2014.

Jama'an. 2008. Pengaruh Mekanisme Corporate Governance dan Kualitas Kantor Akuntan Publik Terhadap Integritas Informasi Laporan Keuangan. Tesis.Program PascasarjanaFakultas Ekonomika dan BisnisUniversitas Diponegoro.

Jonathan dan V. Adeyani T. 2016. Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Pemoderasi.Prosiding Seminar Nasional Multi Disiplin Ilmu & Call For Papers Unisbank (Sendi_U) Ke-2 Tahun 2016

Juhmani, Omar. 2013. Ownership Structure and Corporate Voluntary Disclosure: Evidence from Baharin. InternationalJournal of Accounting and Financial Reporting, 3 (2).

Permata Hati, Nila. 2009. Analisis Pengaruh Ukuran Perusahaan dan Kemampuanlabaan Terhadap Sturktur Modal Pada Perusahaan Properti dan Manufaktur di BEI. Skripsi Tidak Dipublikasikan. Medan: Universitas Sumatera Utara.

Rosnidah, Ida. 2020. Kualitas Audit Refleksi Hasil Penelitian Empiris. Jurnal AKuntansi. Vo. 14 3 September 329-336

Sukartha, I Made . 2007. Pengaruh Manajemen Laba, Kepemilikan Manajerial, dan Ukuran Perusahaan pada Kesejahteraan Pemegang Saham Perusahaan Target Akuisisi.Disertasi. Fakultas Ekonomi dan Bisnis Universitas Gadjah Mada.

Wang, Xiaohang. 2010. “Tax Avoidance, Corporate Transparency, and Firm Value”. Disertasi.the Faculty of the Graduate School of The University of Texas at Austin.

Wahyu, Kristantina. 2015. Pengaruh Penghindaran Pajak Terhadap Nilai Perusahaan: Transparansi Informasi Sebagai Variabel Pemoderasi. Skripsi: Universitas Diponegoro. Semarang

Wolfe, J and Sauaia, A.C, 2003. The Tobin q as a Company Performance Indicator, Developments in Business Simulation and Experiential Learning, Volume 30.




DOI: https://doi.org/10.15408/akt.v10i2.6134 Abstract - 0 PDF - 0

Refbacks

  • There are currently no refbacks.


Bookmark and Share


Published by
Department of Accounting, Faculty of Economic and Business,
Syarif Hidayatullah State Islamic University
Jl. Ir. H. Juanda no 95, Ciputat 15412, Tangerang Selatan, Banten, Indonesia
Phone:+62(21) 7493318, Fax.: +62 (21) 7496006. e-Mail: akuntabilitas@uinjkt.ac.id 

View My Stats License

This work is licensed under CC BY-SA

Â