APAKAH PRAKTIK PENGHINDARAN PAJAK MENINGKATKAN NILAI PERUSAHAAN?
Abstract
Abstrak - Apakah Praktik Penghindaran Pajak Meningkatkan Nilai Perusahaan?
Tujuan Utama - Penelitian menguji baik pengaruh penghindaran pajak atas nilai perusahaan serta efek interaksi penghindaran pajak dan risiko pajak terhadap nilai perusahaan.
Metode - Penelitian ini menggunakan metode regresi linear berganda. Sampel penelitian adalah perindustrian manufaktur yang tercantum pada BEI untuk periode 2017-2021.
Temuan Utama - Penelitian ini menunjukkan bahwa penghindaran perpajakan memberi pengurangan nilai perusahaan. Efek interaksi melalui uji moderasi menunjukkan bahwa perusahaan dengan risiko pajak tinggi memperkuat pengaruh penghindaran pajak. Namun interaksi tersebut berdampak pada menurunnya nilai perusahaan.
Implikasi Teori dan Kebijakan - Pada aspek teori, penelitian ini menunjukkan teori agensi relevan dalam penghindaran pajak. Pada aspek praktik, penelitian ini merekomendasikan otoritas pajak untuk merumuskan sistem internal kontrol perusahaan yang menyajikan dan mengungkapkan informasi mengenai aspek perpajakan dan analisis risikonya.
Kebaruan Penelitian – Kebaruan penelitian ini nampak dari uji pengaruh interaktif dari penghindaran pajak serta risiko pajak pada nilai perusahaan
Abstract - Do Tax Avoidance Practices Increase Company Value?
Main Purpose - The research examines the effect of tax avoidance on firm value and the interaction effect of tax avoidance and tax risk on firm value.
Method - This research uses the multiple linear regression method. The research sample is the manufacturing industry listed on the IDX for 2017-2021.
Main Findings - This research shows that tax avoidance reduces company value. The interaction effect through the moderation test shows that companies with high tax risk strengthen the effect of tax avoidance. However, this interaction has an impact on decreasing company value.
Theory and Practical Implications - In the theoretical aspect, this research shows that agency theory is relevant to tax avoidance. In the practical aspect, this research recommends that tax authorities formulate a company internal control system that presents and discloses tax aspects and risk analysis information.
Novelty - The novelty of this research appears from testing the interactive influence of tax avoidance and tax risk on company value
Keywords
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DOI: http://dx.doi.org/10.21776/ub.jamal.2023.14.2.21
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