PENGARUH TAX AVOIDANCE JANGKA PANJANG TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di BEI periode 2011-2012)

SIMARMATA, Ari Putra Permata and CAHYONOWATI, Nur (2014) PENGARUH TAX AVOIDANCE JANGKA PANJANG TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL PEMODERASI (Studi Empiris Pada Perusahaan Manufaktur yang terdaftar di BEI periode 2011-2012). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to examine the influence of long-run tax avoidance on firm’s value with institutional ownership as moderating variable. Variables examined in this research consisted of tax avoidance which measured with cash effective tax rate (CashETR) and for the long-run tax avoidance calculated usingcumulative 10 years, firm value as measured using Tobins’Q, and institutional ownership. The sample which is used in this research was extracted with using purposive sampling method. After reduces with several criteria, 34 firms are determined as samples. The analysis technique in this study uses a linear regression analysis with help a program named SPPS version 20. The test results showed that short-run tax avoidance effect on long-run tax avoidance, and institutional ownership effect on firm value. Meanwhile, longrun tax-avoidance does not significant effect on firm value and there is not any increase in firm value after a practice of long-run tax avoidance, also variable of institutional ownership can not strengthen the relationship between long-run tax avoidance on firm value

Item Type:Thesis (Undergraduate)
Additional Information:tax avoidance, cash effective tax rate (Cash ETR), institutional ownership, and firm value
Uncontrolled Keywords:tax avoidance, cash effective tax rate (Cash ETR), institutional ownership, and firm value
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:43388
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:18 Jul 2014 11:05
Last Modified:18 Jul 2014 11:05

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