PENGARUH PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI SEBAGAI VARIABEL MODERASI
DOI:
https://doi.org/10.26486/jramb.v8i2.2996Kata Kunci:
PENGARUH, PENGHINDARAN, PAJAK, TERHADAP, NILAI, PERUSAHAAN, DENGAN, TRANSPARANSI, SEBAGAI, VARIABEL, MODERASIAbstrak
pengaruh positif dan signifikan antara interaksi Effective Tax Ratio (ETR) dengan Voluntary Disclosure terhadap Nilai perusahaan secara parsial, yang mengindikasi bahwa semakin besar interaksi Efefctive Tax Ratio (ETR) dengan Voluntary Disclosure mampu menjelaskan dan memprediksi kenaikan nilai perusahaan. Sebaliknya, semakin rendah interaksi ETR dengan Voluntary Disclosure mampu menjelaskan dan memprediksi penurunan nilai perusahaan.
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