PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN

Tifany, Austine (2018) PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT This study is aimed to determine the effect of tax avoidance on firm value. The sample used in this research is a mining companies listed in Indonesia stock Exchange and publish annual reports in 2013-2017 which they are 42 companies chosen using purposive sampling method. The independent variable is tax avoidance measured by Cash Effective Tax Rate (CETR). The dependent variable is the firm value measured by the ratio of Tobin’s Q. This research uses a simple linear regression test. The result of this research shows that tax avoidance had no positive effect on firm value. Keywords: tax avoidance, firm value.

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