PENGARUH TAX AVOIDANCE JANGKA PANJANG TERHADAP NILAI PERUSAHAAN
| Main Authors: | Sitinjak, Marnala, Andreas, Andreas, Basri, Yesi Mutia |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)
, 2018
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| Subjects: | |
| Online Access: |
http://ejournal.unri.ac.id/index.php/JA/article/view/5267 http://ejournal.unri.ac.id/index.php/JA/article/view/5267/4940 |
Daftar Isi:
- This study aims to examine and analyze the effect of short term tax avoidance onlong term tax avoidance, short run tax avoidance short term persistence from time totime and the effect of tax avoidance on corporate value. The population of this studyis all Foreign Capital Companies (PMA) in Indonesia listed on the Indonesia StockExchange (IDX), with a total sample of 21 PMA selected based on consideration.This research consists of 3 (three) research models using simple and multiple linearregression analysis method. The results showed that (1) There is a short term taxavoidance (SRTA) effect on long term tax avoidance, (2) Short run tax avoidance offirm persistence from time to time, (3) Tax avoidance no effect on firm value.