PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI

Irfa, Muhammad (2021) PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI. S1 thesis, STIE Indonesia Banking School.

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Abstract

The purpose of this study is the examiner tax. By using the purposive sampling method, the sample obtained in this study were 21 companies listed on the Indonesia Stock Exchange in the consumer goods industry in 2015-2019 using two research models, the first model uses a simple regression analysis method to examine the effect of tax avoidance on company value. and the second model uses multiple regression analysis method to test the effect of moderating variables and uses panel data. The results show that tax avoidance has a significant and significant effect on firm value, and has an effect on firm value and tax avoidance.

Item Type:	Thesis (S1)
Uncontrolled Keywords:	tax avoidance; institutional ownership; the value of the company
Subjects:	H Social Sciences > HF Commerce > HF5001 Business
Divisions:	Prodi S1 Akuntansi
Depositing User:	Sparta Sparta
Date Deposited:	24 Sep 2022 14:21
Last Modified:	24 Sep 2022 14:21
URI:	http://repository.ibs.ac.id/id/eprint/5345

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