ANALISIS PENGARUH PENGHINDARAN PAJAK, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN
Abstract
Penelitian yang dilakukan ialah guna melakukan studi dampak penghindaran pajak, likuiditas, ukuran perusahaan pada nilai perusahaan dengan leverage dan industry type selaku variabel kontrolnya. Data perusahaan terdaftar di BEI digunakan sebagai objek penelitian dari tahun 2016-2020 dengan sampel sebanyak 401 perusahaan berdasarkan metode purposive sampling. Melalui penelitian didapati hasil yang memperlihatkan kalau penghindaran pajak dan ukuran perusahaan mempunyai dampak relevan positif pada nilai perusahaan, likuiditas dan leverage terdapat dampak signifikansi negatif pada nilai perusahaan, dan industry type tidak terdapat dampak pada nilai perusahaan.
References
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Azam, M., & Wang, M. (2020). The effects of tax avoidance on corporate value. Research Journal of Finance and Accounting, 11(4), 118–125. https://doi.org/10.7176/rjfa/11-4-13
Ballantine, J. W., Cleveland, F. W., Koeller, C. T., Cleveland, F. W., & Koeller, C. T. (1993). Profitability , Uncertainty , and Firm Size Stable. Small Business Economics Volume 5, 5(2), 87–100.
Chowdhury, A., & Chowdhury, S. P. (2019). Impact of Capital Structure on Firm Value: Evidence from Nifty. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3382088
Christian, N., & Jullystella. (2021). JIMEA | Jurnal Ilmiah MEA ( Manajemen , Ekonomi , dan Akuntansi ). 5(1), 643–659.
Daniel, T., & Faustin, G. (2019). Determinants of profit shifting by multinational companies in developing countries: A case of Rwanda. Journal of Accounting and Taxation, 11(4), 67–78. https://doi.org/10.5897/jat2019.0338
Dos Santos, J. P. F., Pires, A. M. M., & Fernandes, P. O. (2018). The importance to financial information in the decision-making process in company’s family structure. Contaduria y Administracion, 63(2), 1–23. https://doi.org/10.22201/fca.24488410e.2018.1727
Endri, E., & Fathony, M. (2020). Determinants of firm’s value: Evidence from financial industry. Management Science Letters, 10(1), 111–120. https://doi.org/10.5267/j.msl.2019.8.011
Francis, B., Sun, X., & Wu, Q. (2013). Managerial Ability and Tax Avoidance. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.2348695
Ghozali, I. (2018). Aplikasi Analisis Multivariate Dengan Program IBM SPSS 25 (A. Tejokusumo (ed.); Edisi 9). Badan Penerbit Universitas Diponegoro.
Hafez, H. (2016). Corporate social responsibility and firm value: an empirical study of an emerging economy. Journal of Governance and Regulation, 5(4), 40–53. https://doi.org/10.22495/jgr_v5_i4_p3
Hapsoro, D., & Falih, Z. N. (2020). The Effect of Firm Size, Profitability, and Liquidity on The Firm Value Moderated by Carbon Emission Disclosure. Journal of Accounting and Investment, 21(2). https://doi.org/10.18196/jai.2102147
Hasseldine, J., & Morris, G. (2013). Corporate social responsibility and tax avoidance: A comment and reflection. Accounting Forum, 37(1), 1–14. https://doi.org/10.1016/j.accfor.2012.05.001
Indriantoro, & Supomo. (2013). Metodologi Penelitian Bisnis untuk Akuntansi & Manajemen (Edisi 1).
Kamau, C. G., Mutiso, A. N., & Ngui, D. M. (2012). Tax Avoidance and Evasion as a Factor Influencing ‘ Creative Accounting P ractice ’ Among Companies in Kenya. 4(2), 77–84.
Kusuma, D., & Juliani, W. (2018). Jurnal Nominal / Volume Vii Nomor 2 / Tahun 2018 the Effect of Tax Avoidance on Company Value With Corporate Governance As Moderating Variables. VII.
Markonah, M., Salim, A., & Franciska, J. (2020). Effect of Profitability, Leverage, and Liquidity To the Firm Value. Dinasti International Journal of Economics, Finance & Accounting, 1(1), 83–94. https://doi.org/10.38035/dijefa.v1i1.225
[OJK] Otoritas Jasa Keuangan. 2020. Peraturan Otoritas Jasa Keuangan Republik Indonesia Nomor 28/ POJK.05/ 2020 Tentang Penilaian Tingkat Kesehatan Lembaga Jasa Keuangan Nonbank.
Oktaviani, R. M., Susanti, D. T., Sunarto, S., & Udin, U. (2019). The effect of profitability, tax avoidance and information transparency on firm value: An empirical study in Indonesia. International Journal of Scientific and Technology Research, 8(11), 3777–3780.
Park, J., Ko, C. Y., Jung, H., & Lee, Y. S. (2016). Managerial ability and tax avoidance: evidence from Korea. Asia-Pacific Journal of Accounting and Economics, 23(4), 449–477. https://doi.org/10.1080/16081625.2015.1017590
Patrick I, D. Z., Tavershima, A., & Eje, E. B. (2017). Effect of Financial Information on Investment Decision Making By Shareholders of Banks in Nigeria. IOSR Journal of Economics and Finance, 08(03), 20–31. https://doi.org/10.9790/5933-0803032031
Purba, S. H. (2021). Pengaruh Fraud Diamond Terhadap Fraudulent Financial Statement pada Perusahaan Sub Sektror Industri Makanan dan Minuman. Jurnal Ilmiah MEA ( Manajemen , Ekonomi , dan Akuntansi ). 5(2), 445–462.
Sari, I. A. G. D. M. (2020). Profitability and liquidity on firm value and capital structure as intervening variable. International Research Journal of Management, IT and Social Sciences, 7(1), 116–127. https://doi.org/10.21744/irjmis.v7n1.828
Siew Yee, C., Sharoja Sapiei, N., & Abdullah, M. (2018). Tax Avoidance, Corporate Governance and Firm Value in The Digital Era. Journal of Accounting and Investment, 19(2). https://doi.org/10.18196/jai.190299
Tahu, G. P., & Susilo, D. D. B. (2017). Effect of Liquidity , Leverage and Profitability to The Firm Value (Dividend Policy as Moderating Variable) in Manufacturing Company of Indonesia Stock Exchange. Research Journal of Finance and Accounting, 8(18), 89–98.
Wang, X. (2011). Tax avoidance, corporate transparency, and firm value. 2011 American Accounting Association Annual Meeting-Tax Concurrent Sessions.
Xin-hua, L., Qian, C., & Meng-ting, F. (2015). The Effect of Tax Avoidance on Firm Value-From the Perspective of Institutional Investor. Icaicte, 327–333. https://doi.org/10.2991/icaicte-15.2015.78
Xudong, C., Na, H., Xue, W., & Xiaofei, T. (2014). Tax avoidance and firm value: evidence from China. Nankai Business Review International, 5(1), 25–42. https://doi.org/10.1108/NBRI-10-2013-0037
Zéman, Z., & Lentner, C. (2018). The changing role of going concern assumption supporting management decisions after financial crisis. Polish Journal of Management Studies, 18(1), 428–441. https://doi.org/10.17512/pjms.2018.18.1.32
Zuhroh, I. (2019). The Effects of Liquidity, Firm Size, and Profitability on the Firm Value with Mediating Leverage. KnE Social Sciences, 3(13), 203. https://doi.org/10.18502/kss.v3i13.4206
Published
2021-10-08
How to Cite
Krisyadi, R., & Angery, E. Y. (2021). ANALISIS PENGARUH PENGHINDARAN PAJAK, LIKUIDITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN. Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA), 5(3), 1199-1217. https://doi.org/10.31955/mea.v5i3.1460
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