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PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DAN KEPEMILIKAN INSTITUSIONAL SEBAGAI VARIABEL MODERASI
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Institusion
STIE Indonesia Banking School
Author
Irfa, Muhammad
Subject
HF5001 Business 
Datestamp
2022-09-24 14:21:37 
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. 
Institution Info

STIE Indonesia Banking School