PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN PROFOTABILITAS SEBAGAI VARIABEL INTERVENING (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2016-2017)
| Main Author: | Insania, Rizky Fitrah |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | eng |
| Terbitan: |
, 2018
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| Subjects: | |
| Online Access: |
http://eprints.umm.ac.id/38410/1/PENDAHULUAN.pdf http://eprints.umm.ac.id/38410/2/BAB%20I.pdf http://eprints.umm.ac.id/38410/3/BAB%20II.pdf http://eprints.umm.ac.id/38410/4/BAB%20III.pdf http://eprints.umm.ac.id/38410/5/BAB%20IV.pdf http://eprints.umm.ac.id/38410/6/BAB%20V.pdf http://eprints.umm.ac.id/38410/7/LAMPIRAN.pdf http://eprints.umm.ac.id/38410/ |
Daftar Isi:
- The aims of this study are to identify and analyze the effect of tax avoidance on corporate value with profitability as an intervening variable. This study used 30 manufacturing companies of consumer goods industry listed on the Indonesian Stock Exchange (IDX) in 2016-2017. Purposive sampling is the sampling method used in this study and the analysis technique used is path analysis. The independent variable that is used in this research is tax avoidance which is measured by the effective tax rate (ETR). The dependent variable is a firm value which is measured by Tobin’s Q and profitability projected by ROE is measured by the comparison between the amount of net income and equity. The result of this study indicates the tax avoidance has a positive effect on firm value and profitability (ROE) can indirectly mediate the tax avoidance on firm value.