PENGARUH PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI SEBAGAI VARIABEL MODERASI

Authors

  • Bagas Setyo Pambudi UNIVERSITAS STIKUBANK (UNISBANK) SEMARANG
  • Andi Kartika Universitas Stikubank (Unisbank) Semarang, Jawa Tengah

DOI:

https://doi.org/10.26486/jramb.v8i2.2996

Keywords:

PENGARUH, PENGHINDARAN, PAJAK, TERHADAP, NILAI, PERUSAHAAN, DENGAN, TRANSPARANSI, SEBAGAI, VARIABEL, MODERASI

Abstract

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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Published

2022-12-30

Issue

Vol. 8 No. 2: November 2022

Section

Jurnal Riset Akuntansi Mercu Buana (JRAMB)

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