THE EFFECTS OF TAX AVOIDANCE ON FIRM VALUE WITH TAX RISK AS MODERATING VARIABLE (Empirical Study on Manufacturing Companies Listed on Indonesia Stock Exchange during the period of 2012 to 2016)

This study aims to determine the effect of tax avoidance on firm value with tax risk as moderating while the control variable are leverage, firm size, return on assets and sales growth. The population of this study is listed on the Indonesia Stock Exchange period 2012 to 2016. In the sample selectio...

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Main Author:	PUGUH AKBAR LILIYAN PUTRA, 041411333075
Format:	Theses and Dissertations NonPeerReviewed
Language:	Indonesian Indonesian
Published:	2018
Subjects:	HJ2321-2323 Tax incidence. Tax shifting. Tax equity HJ4629-4830 Income tax
Online Access:	http://repository.unair.ac.id/73721/1/ABSTRAK_A.182%2018%20Put%20e.pdf http://repository.unair.ac.id/73721/2/FULLTEXT_A.182%2018%20Put%20e.pdf http://repository.unair.ac.id/73721/ http://lib.unair.ac.id
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Institution:	Universitas Airlangga
Language:	Indonesian Indonesian

id	id-langga.73721
record_format	dspace
spelling	id-langga.737212018-08-29T14:57:22Z http://repository.unair.ac.id/73721/ THE EFFECTS OF TAX AVOIDANCE ON FIRM VALUE WITH TAX RISK AS MODERATING VARIABLE (Empirical Study on Manufacturing Companies Listed on Indonesia Stock Exchange during the period of 2012 to 2016) PUGUH AKBAR LILIYAN PUTRA, 041411333075 HJ2321-2323 Tax incidence. Tax shifting. Tax equity HJ4629-4830 Income tax This study aims to determine the effect of tax avoidance on firm value with tax risk as moderating while the control variable are leverage, firm size, return on assets and sales growth. The population of this study is listed on the Indonesia Stock Exchange period 2012 to 2016. In the sample selection using purposive sampling technique to get 60 companies that meet the criteria, with total sample of 150 observation data and using moderation regression analysis (MRA) and multiple linear regression analysis as the method to achieve that goal. The results of this study indicate that tax avoidance that value using Current ETR has a positive effect on firm value by proxy of Tobins’Q. Tax risk that was proxied by Standard Deviation of Cash ETR can affect the effect of tax avoidance on firm value. 2018 Thesis NonPeerReviewed text id http://repository.unair.ac.id/73721/1/ABSTRAK_A.182%2018%20Put%20e.pdf text id http://repository.unair.ac.id/73721/2/FULLTEXT_A.182%2018%20Put%20e.pdf PUGUH AKBAR LILIYAN PUTRA, 041411333075 (2018) THE EFFECTS OF TAX AVOIDANCE ON FIRM VALUE WITH TAX RISK AS MODERATING VARIABLE (Empirical Study on Manufacturing Companies Listed on Indonesia Stock Exchange during the period of 2012 to 2016). Skripsi thesis, Universitas Airlangga. http://lib.unair.ac.id
institution	Universitas Airlangga
building	Universitas Airlangga Library
country	Indonesia
collection	UNAIR Repository
language	Indonesian Indonesian
topic	HJ2321-2323 Tax incidence. Tax shifting. Tax equity HJ4629-4830 Income tax
spellingShingle	HJ2321-2323 Tax incidence. Tax shifting. Tax equity HJ4629-4830 Income tax PUGUH AKBAR LILIYAN PUTRA, 041411333075 THE EFFECTS OF TAX AVOIDANCE ON FIRM VALUE WITH TAX RISK AS MODERATING VARIABLE (Empirical Study on Manufacturing Companies Listed on Indonesia Stock Exchange during the period of 2012 to 2016)
description	This study aims to determine the effect of tax avoidance on firm value with tax risk as moderating while the control variable are leverage, firm size, return on assets and sales growth. The population of this study is listed on the Indonesia Stock Exchange period 2012 to 2016. In the sample selection using purposive sampling technique to get 60 companies that meet the criteria, with total sample of 150 observation data and using moderation regression analysis (MRA) and multiple linear regression analysis as the method to achieve that goal. The results of this study indicate that tax avoidance that value using Current ETR has a positive effect on firm value by proxy of Tobins’Q. Tax risk that was proxied by Standard Deviation of Cash ETR can affect the effect of tax avoidance on firm value.
format	Theses and Dissertations NonPeerReviewed
author	PUGUH AKBAR LILIYAN PUTRA, 041411333075
author_facet	PUGUH AKBAR LILIYAN PUTRA, 041411333075
author_sort	PUGUH AKBAR LILIYAN PUTRA, 041411333075
title	THE EFFECTS OF TAX AVOIDANCE ON FIRM VALUE WITH TAX RISK AS MODERATING VARIABLE (Empirical Study on Manufacturing Companies Listed on Indonesia Stock Exchange during the period of 2012 to 2016)
title_short	THE EFFECTS OF TAX AVOIDANCE ON FIRM VALUE WITH TAX RISK AS MODERATING VARIABLE (Empirical Study on Manufacturing Companies Listed on Indonesia Stock Exchange during the period of 2012 to 2016)
title_full	THE EFFECTS OF TAX AVOIDANCE ON FIRM VALUE WITH TAX RISK AS MODERATING VARIABLE (Empirical Study on Manufacturing Companies Listed on Indonesia Stock Exchange during the period of 2012 to 2016)
title_fullStr	THE EFFECTS OF TAX AVOIDANCE ON FIRM VALUE WITH TAX RISK AS MODERATING VARIABLE (Empirical Study on Manufacturing Companies Listed on Indonesia Stock Exchange during the period of 2012 to 2016)
title_full_unstemmed	THE EFFECTS OF TAX AVOIDANCE ON FIRM VALUE WITH TAX RISK AS MODERATING VARIABLE (Empirical Study on Manufacturing Companies Listed on Indonesia Stock Exchange during the period of 2012 to 2016)
title_sort	effects of tax avoidance on firm value with tax risk as moderating variable (empirical study on manufacturing companies listed on indonesia stock exchange during the period of 2012 to 2016)
publishDate	2018
url	http://repository.unair.ac.id/73721/1/ABSTRAK_A.182%2018%20Put%20e.pdf http://repository.unair.ac.id/73721/2/FULLTEXT_A.182%2018%20Put%20e.pdf http://repository.unair.ac.id/73721/ http://lib.unair.ac.id
_version_	1681150206402363392

THE EFFECTS OF TAX AVOIDANCE ON FIRM VALUE WITH TAX RISK AS MODERATING VARIABLE (Empirical Study on Manufacturing Companies Listed on Indonesia Stock Exchange during the period of 2012 to 2016)

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