Antecedents and Consequences of Tax Avoidance on Company Value
ABSTRACT The research aims to determine the influence of corporate social responsibility and audit quality variables on company value which is mediated by tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2018-2021. Sampling used...
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| Format: | Article |
| Language: | English |
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Universitas Islam Sultan Agung Semarang
2024-01-01
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| Series: | Jurnal Akuntansi Indonesia |
| Online Access: | http://jurnal.unissula.ac.id/index.php/jai/article/view/35243 |
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| author | Kiryanto Kiryanto Nindika Ayulinar Putri Susanti |
| author_facet | Kiryanto Kiryanto Nindika Ayulinar Putri Susanti |
| author_sort | Kiryanto Kiryanto |
| collection | DOAJ |
| description | ABSTRACT
The research aims to determine the influence of corporate social responsibility and audit quality variables on company value which is mediated by tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2018-2021. Sampling used a purposive sampling method anda obtained 66 company samples. The analysis technique used in SmartPLS 3.29 programs. The research results show that CSR disclosure has no effect on taxeavoidance, but auditequality has negative and significant effect on taxeavoidance. Apart from that, CSRsdisclosure has no effect on company value, while audit qualityyhas a positive and significanteeffect on company value. Even though the research result show that tax avoidance has an effect on company value, tax avoidance is not able to mediate the relationship between CSR disclosure and audit quality on company value. The contribution of this research is to add to the literature review regarding Tax Avoidance research
Keyword : Tax Avoidance, Firm Value, Audit Quality, Corporate Social Responsibility
ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh variabel tanggung jawab sosial perusahaan dan kualitas audit terhadap nilaiiperusahaan yang dimediasi oleh penghindaran pajak. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2021. Pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh 66 sampel perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah SmartPLS 3.29. Hasil penelitian menunjukkan bahwa pengungkapan CSR tidak berpengaruh terhadap penghindaranppajak, namun kualitas audit berpengaruh negatif dan signifikan terhadap penghindaran pajak. Selain itu pengungkapan CSR tidak berpengaruh terhadap nilai perusahaan, sedangkan kualitas audit berpengaruh positif dan signifikan terhadap nilai perusahaan. Meskipun hasil penelitian menunjukkan bahwa penghindaran pajak berpengaruh terhadap nilai perusahaan, namun penghindaran pajak tidak mampu memediasis hubungan antara pengungkapan CSR dan kualitas audit terhadap nilai perusahaan. Kontribusi penelitian ini adalah menambah kajian literatur tentan penelitian Tax Avoidance
Kata Kunci : Tax Avoidance, Firm Value, Audit Quality, Corporate Social Responsibility |
| format | Article |
| id | doaj-art-f5bd896de2e94d7ab8d40726c74fa33e |
| institution | Matheson Library |
| issn | 0216-6747 2655-9552 |
| language | English |
| publishDate | 2024-01-01 |
| publisher | Universitas Islam Sultan Agung Semarang |
| record_format | Article |
| series | Jurnal Akuntansi Indonesia |
| spelling | doaj-art-f5bd896de2e94d7ab8d40726c74fa33e2025-07-10T08:13:00ZengUniversitas Islam Sultan Agung SemarangJurnal Akuntansi Indonesia0216-67472655-95522024-01-01131294210.30659/jai.13.1.%p9190Antecedents and Consequences of Tax Avoidance on Company ValueKiryanto Kiryanto0Nindika Ayulinar Putri Susanti1Universitas Islam Sultan AgungUniversitas Islam Sultan AgungABSTRACT The research aims to determine the influence of corporate social responsibility and audit quality variables on company value which is mediated by tax avoidance. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2018-2021. Sampling used a purposive sampling method anda obtained 66 company samples. The analysis technique used in SmartPLS 3.29 programs. The research results show that CSR disclosure has no effect on taxeavoidance, but auditequality has negative and significant effect on taxeavoidance. Apart from that, CSRsdisclosure has no effect on company value, while audit qualityyhas a positive and significanteeffect on company value. Even though the research result show that tax avoidance has an effect on company value, tax avoidance is not able to mediate the relationship between CSR disclosure and audit quality on company value. The contribution of this research is to add to the literature review regarding Tax Avoidance research Keyword : Tax Avoidance, Firm Value, Audit Quality, Corporate Social Responsibility ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh variabel tanggung jawab sosial perusahaan dan kualitas audit terhadap nilaiiperusahaan yang dimediasi oleh penghindaran pajak. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2021. Pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh 66 sampel perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah SmartPLS 3.29. Hasil penelitian menunjukkan bahwa pengungkapan CSR tidak berpengaruh terhadap penghindaranppajak, namun kualitas audit berpengaruh negatif dan signifikan terhadap penghindaran pajak. Selain itu pengungkapan CSR tidak berpengaruh terhadap nilai perusahaan, sedangkan kualitas audit berpengaruh positif dan signifikan terhadap nilai perusahaan. Meskipun hasil penelitian menunjukkan bahwa penghindaran pajak berpengaruh terhadap nilai perusahaan, namun penghindaran pajak tidak mampu memediasis hubungan antara pengungkapan CSR dan kualitas audit terhadap nilai perusahaan. Kontribusi penelitian ini adalah menambah kajian literatur tentan penelitian Tax Avoidance Kata Kunci : Tax Avoidance, Firm Value, Audit Quality, Corporate Social Responsibilityhttp://jurnal.unissula.ac.id/index.php/jai/article/view/35243 |
| spellingShingle | Kiryanto Kiryanto Nindika Ayulinar Putri Susanti Antecedents and Consequences of Tax Avoidance on Company Value Jurnal Akuntansi Indonesia |
| title | Antecedents and Consequences of Tax Avoidance on Company Value |
| title_full | Antecedents and Consequences of Tax Avoidance on Company Value |
| title_fullStr | Antecedents and Consequences of Tax Avoidance on Company Value |
| title_full_unstemmed | Antecedents and Consequences of Tax Avoidance on Company Value |
| title_short | Antecedents and Consequences of Tax Avoidance on Company Value |
| title_sort | antecedents and consequences of tax avoidance on company value |
| url | http://jurnal.unissula.ac.id/index.php/jai/article/view/35243 |
| work_keys_str_mv | AT kiryantokiryanto antecedentsandconsequencesoftaxavoidanceoncompanyvalue AT nindikaayulinarputrisusanti antecedentsandconsequencesoftaxavoidanceoncompanyvalue |