Pengaruh Tax Avoidance, Tax Amnesty Terhadap Nilai Perusahaan

Purwati, Lilik and , Dra. Mujiyati, M.Si. (2022) Pengaruh Tax Avoidance, Tax Amnesty Terhadap Nilai Perusahaan. Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

Tax Avoidance and Tax Amnesty are still in the spotlight quite sharply by researchers, because there are still many manufacturing companies both in Indonesia and abroad who do tax avoidance with the aim of minimizing the amount of taxes that must be paid. The act of tax avoidance will affect the attitude of investors so that it will affect the value of the company. Tax amnesty is still a golden policy for the government to gain state revenue. This study aims to analyze whether tax avoidance and tax forgiveness have an effect on firm value. This study is a quantitative study with a sample of manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019 in accordance with the established criteria. Data analysis using multiple linear regression. The results of this study indicate that tax avoidance has an effect on firm value, while tax amnesty has no effect on firm value.

Item Type:	Thesis (Skripsi)
Uncontrolled Keywords:	Tax Avoidance, Tax Amnesty, Nilai Perusahaan
Subjects:	H Social Sciences > HC Economic Development H Social Sciences > HJ Public Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	LILIK PURWATI
Date Deposited:	08 Aug 2022 03:54
Last Modified:	08 Aug 2022 03:54
URI:	http://eprints.ums.ac.id/id/eprint/102601

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