URGENSI TRANSPARANSI INFORMASI DALAM PERLAWANAN PAJAK

Dewi Kusuma Wardani, Wahyu Tri Susilowati

Abstract


Abstrak: Urgensi Transparansi Informasi dalam Perlawanan Pajak. Penelitian ini berupaya mengetahui peran transparansi informasi untuk memoderasi perlawanan pajak terhadap nilai perusahaan. Adapun metode analisis yang digunakan adalah regresi sederhana dan uji nilai selisih mutlak dengan sampel perusahaan manufaktur tahun 2013-2017. Penelitian ini menemukan bahwa perlawanan pajak berefek negatif bagi nilai perusahaan karena pemanfaatan grey area. Tindakan ini juga memacu kekhawatiran investor terhadap kemungkinan perusahaan dijatuhi sanksi pada masa mendatang. Untuk mengatasinya, pihak terkait perlu mendorong adanya transparansi informasi, khususnya pada aspek pengungkapan sukarela.

 

Abstract: The Urgency of Information Transparency in Tax Avoidance. This study seeks to determine the role of information transparency to moderate tax avoidance to firm value. This study uses simple regression and difference of absolute value test with a sample of manufacturing companies in 2013-2017. This study finds that tax avoidance harms firm value due to the use of grey areas. This action also spur investor concerns over the possibility of the company being sanctioned in the future. To overcome this, related parties need to encourage transparency of information, especially in the aspect of voluntary disclosure.


Keywords


free cash flow; grey area; konflik kepentingan; perlawanan pajak

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References


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DOI: http://dx.doi.org/10.21776/ub.jamal.2020.11.1.08

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