Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Kebijakan Hutang Sebagai Variabel Moderasi

., Angelrika (2020) Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Kebijakan Hutang Sebagai Variabel Moderasi. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to determine whether the debt policy is able to moderate the relationship between tax avoidance on firm value. The theory used in this research are signalling theory and contingency theory. Population in this research is a mining sector companies listed on the Indonesia Stock Exchange period 2016-2019.Sampling technique in this research is purposive sampling and produced 39 samples of company that fulfill the criteria. In analysis this research data using SPSS software version 23. The method of data analysis used is moderated regression analysis (MRA). This result of this research indicate that debt policy is able to moderate tax avoidance towards firm value. Keywords: Debt Policy, Tax Avoidance, Firm Value

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