Analisis Penghindaran Pajak pada Pengaruh Mediasi Pengampunan Pajak terhadap Nilai Perusahaan Manufaktur di Bursa Efek Indonesia
DOI:
https://doi.org/10.51774/mapan.v7i1.187Keywords:
Tax Amnesty, Tax Avoidance, Firm Value, Stock Exchange, ManufacturingAbstract
This study aims to examine the effect of tax amnesty on firm value with tax avoidance as a mediating variable in the financial statements of manufacturing companies listed on the Stock Exchange which disclose PSAK 70. Tax amnesty is proxied by a dummy variable, firm value is proxied by the ratio Q, and tax avoidance is proxied by cash effectiveness. tax ratios. This type of research is quantitative with a population of 173 companies. Determination of the sample using the purposive sampling method with the criteria of being listed on the IDX during the 2017-2021 period, obtaining tax underpayment status during the 2017-2021 period, and participating in the tax amnesty program. Research using the WarpPLS 7.0 tool, the results obtained that tax avoidance cannot be a mediating variable for the effect of tax amnesty on firm valueDownloads
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