PENGARUH AGRESIVITAS PAJAK TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PERUSAHAAN MANUFAKTUR SEKTOR PERTANIAN SUBSEKTOR PERKEBUNAN DI BEI)

Heny Sidanti, Vivi Cornaylis

Abstract


This study aims to provide empirical evidence about the effect of tax aggressiveness on corporate value with profitability as a moderating variable (empirical study of manufacturing companies in the agricultural sector of the estate sub-sector in BEI). The type of research used in this study is quantitative research. Population in this research is manufacturing company of agricultural sub-sector of plantation at BEI 2012-2016. There are 7 sample in this research which were taken by using purposive sampling methode. Data analysis used were descriptive statistic, classical assumption test, multiple linear regression, and hypothesis test using SPSS version 17.0. partial test results (t test), tax aggressiveness doesn’t affect on corporate value. While the results of the moderation t test, profitability can’t moderate the influence of tax aggressiveness on corporate value.



Keywords


tax aggressiveness; leverage; size; profitability; corporate value

Full Text:

PDF

References


Gemilang, D.N. 2016.Pengaruh Likuiditas, Leverage, Profitabilitas, Ukuran Perusahaan Dan Capital IntensityTerhadap Agresivitas Pajak Perusahaan. Skripsi. Jurusan Akuntansi Syariah Fakultas Ekonomi Dan Bisnis Islam Institut Agama Islam Negeri Surakarta.

Beliza, Nike. 2015. Pengaruh Agresivitas Pajak, Tingkat Persistensi Laba, dan Corporate Social Responsibility Terhadap Nilai Perusahaan. Skripsi. Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Negeri Syarif Hidayatullah Jakarta.

Harmono. 2016. Manajemen Keuangan Edisi 5. Jakarta; PT Bumi

Aksara.

http://koran.tempo.co

Jhonatan, & Tandean, Vivi Adeyani (2015). Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Pemoderasi.ISBN: 978-979-3649-96-2.

Kuriah, Hanik Lailatul, &Asyik, Nur Fadjrih (2016).Pengaruh Karakteristik Perusahaan Dan Corporate Social Responsibility Terhadap Agresivitas Pajak. Jurnal Ilmu dan Riset Akuntansi (Vol. 5, No. 3) ISSN : 2460-0585.

Sari, Nadya Winda, Pratomo, Dudi, & Yudowati, Siska Priyandi (2016). Pengaruh Manajemen Laba Terhadap Agresivitas Pajak.

Tarihosan, Anita (2016). Pengaruh Penghindaran Pajak Dan Leverage Terhadap Nilai Perusahaan Dengan Transparansi Perusahaan Sebagai Variabel Moderasi. Jurnal Wira Ekonomi Mikroskil (Vol. 6, No.2).


Article Metrics

Abstract has been read : 1633 times
PDF file viewed/downloaded: 0 times


DOI: http://doi.org/10.25273/inventory.v1i2.2440

Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

 

inventory is indexed by:

Editorial Office:

Universitas PGRI Madiun

Kampus 3 Lantai 2 Program Studi Akuntansi

Fakultas Ekonomi dan Bisnis

Jl. Auri no. 14-16 Madiun

 

 


Web Analytics Made Easy - StatCounter Inventory Stats