The Effect of Tax Avoidance on Company Value With Managerial Ownership as a Moderation Variable in Manufacturing Companies

Authors

  • Aisyah Amini Universitas Islam Negeri Sumatera Utara, Indonesia
  • Azizul Kholis Universitas Islam Negeri Sumatera Utara, Indonesia
  • Arfan Ikhsan Universitas Islam Negeri Sumatera Utara, Indonesia

DOI:

https://doi.org/10.38035/dijefa.v5i2.2725

Keywords:

Tax, Value, Managerial

Abstract

This study aims to determine and analyze the effect of tax avoidance on company value, as well as analyze whether managerial ownership can be a moderation variable in the relationship of tax avoidance to company value in manufacturing companies on the Indonesia Stock Exchange (IDX). This research is a comparative casual research with a quantitative approach. The sample in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The population in this study amounted to 228 companies. Sample selection using purposive sampling techniques and obtained samples from 32 companies with 5 years of observation so that 160 research data were obtained. The method of testing the hypothesis in this study uses a panel data regression model with a Fixed Effect Model approach and for testing moderation variables using a Moderated Regression Analysis (MRA) model. Data analysis of both models used version 12 of the Eviews program. The results showed that 1) tax avoidance has a positive and significant effect on company value, 2) managerial ownership is unable to moderate (weaken) the effect of tax avoidance on company value.

References

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Published

2024-06-06

How to Cite

Aisyah Amini, Azizul Kholis, & Arfan Ikhsan. (2024). The Effect of Tax Avoidance on Company Value With Managerial Ownership as a Moderation Variable in Manufacturing Companies. Dinasti International Journal of Economics, Finance &Amp; Accounting, 5(2), 794–804. https://doi.org/10.38035/dijefa.v5i2.2725

Issue

Vol. 5 No. 2 (2024): Dinasti International Journal of Economics, Finance & Accounting (May - June 2024)

Section

Articles

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Copyright (c) 2024 Aisyah Amini, Azizul Kholis, Arfan Ikhsan

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