ANGGORO, Stevanus Tri and SEPTIANI , Aditya (2015) ANALISIS PENGARUH PERILAKU PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI SEBAGAI VARIABEL MODERATING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2013). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.
|PDF - Published Version|
The purpose of this research is to analyze the effect of tax avoidance behavior on firm value by considering transparancy as a moderating variable. Tax avoidance as an independen variable is measured by book-tax-difference (BTD) value. Firm value and agency cost as dependen variable are measured by Tobins q and STA value. Transparency as moderating variable measured by the ratio that takes intoitem contained in financial statements under the provisions of GCG self assessment int 2010. This research uses leverage as a control variabel. The sample of this research is manufacturing companies listed in Indonesia Stock Exchange during the period 2010-2013. The sampling method in this research is purposive sampling. The analysis techique in this study using multiple regression analysis. Overall, the results show that tax avoidance behavior has significant positive effects on the firm value. Tax avoidance has positive effects on the agency cost. And transparency can moderate the effect of tax avoidance on firm value.
|Item Type:||Thesis (Undergraduate)|
|Additional Information:||Tax avoidance, firm value, agency cost, transparency|
|Uncontrolled Keywords:||Tax avoidance, firm value, agency cost, transparency|
|Subjects:||H Social Sciences > H Social Sciences (General)|
|Divisions:||Faculty of Economics and Business > Department of Accounting|
|Deposited By:||Mr. Perpustakaan Fakultas Ekonomi|
|Deposited On:||16 Oct 2015 14:46|
|Last Modified:||16 Oct 2015 14:46|
Repository Staff Only: item control page