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PENGARUH AGRESIVITAS PAJAK DAN TRANSPARANSI TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia 2018-2020)

Jurnal Ilmiah Riset Akuntansi

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Title PENGARUH AGRESIVITAS PAJAK DAN TRANSPARANSI TERHADAP NILAI PERUSAHAAN (Studi Kasus Pada Perusahaan Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia 2018-2020)
 
Creator Putri, Ayu Mei Lisa
Mawardi, M. Cholid
Hariri, Hariri
 
Description The purpose of this study is to analyze and examine the effect of tax aggressiveness and transparency on firm value. This study uses a quantitative approach. The location of this research was conducted on food and beverage companies listed on the Indonesia Stock Exchange for the period 2018-2020 on the www.idx.go.id page. This research will be conducted in October 2021 until it is completed. The population in this study are food and beverage companies listed on the Indonesia Stock Exchange for the period 2018 to 2020. Sampling was carried out based on the purposive sampling method, with determined criteria, resulting in 20 samples. The results of the study state that tax aggressiveness and information transparency have a positive and significant effect on firm value, tax aggressiveness has a negative and significant effect on firm value and information transparency has a positive and significant effect on firm value.Keywords: Firm Value, Tax Aggressiveness and Transparency of Financial Statements
 
Publisher Jurnal Ilmiah Riset Akuntansi
 
Contributor —
 
Date 2022-02-14
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://riset.unisma.ac.id/index.php/jra/article/view/15210
 
Source Jurnal Ilmiah Riset Akuntansi; Vol 11, No 03 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
2302-7061
 
Language eng
 
Relation http://riset.unisma.ac.id/index.php/jra/article/view/15210/11349
 
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