Apakah corporate tax avoidance meningkatkan firm value perusahaan di Indonesia?

Authors

  • Sendy Dwi Haryanto D3 Manajemen Pajak, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun
  • Rollis Ayu Ditasari D3 Manajemen Pajak, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun
  • Nur Ayu Amalina D3 Manajemen Pajak, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

DOI:

https://doi.org/10.25273/jap.v1i1.15333

Keywords:

corporate tax avoidance, firm value, agency theory

Abstract

Penelitian ini bertujuan untuk mengetahui apakah pengindaran pajak dapat meningkatkan nilai perusahaan.  Sampel dalam penelitian ini adalah sebanyak 1700 laporan keuangan periode 2015-2020. Data penelitian ini menggunakan data sekunder dengan menggunakan bantuan software STATA 14.0. Hasil penlitian menunjukkan bahwa tax avoidance dapat meningkatkan nilai perusahaan. Penghindaran pajak merupakan salah satu bentuk strategi perusahaan yang dapat dilakukan oleh manajemen. Hasil penelitian ini mengkonfirmasi terkait teori agensi dimana penghindaran pajak dipandang sebagai metode penghematan pajak pada perusahaan yang memiliki tata kelola yang baik. Penelitian ini diharapkan dapat memberikan manfaat bagi perusahaan untuk menjalankan aktivitas penghindaran pajak sebagai salah satu alat peningkatan nilai perusaahaan di Indonesia.

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Published

2023-01-11

Issue

Vol. 1 No. 1 (2023): JURNAL FISCAL: AKUNTANSI DAN PERPAJAKAN

Section

Articles

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