Journal title
E-Jurnal Akuntansi

   
Home  /  E-Jurnal Akuntansi  /  Vol: 31 Núm: 1 Par: 0 (2021)  /  Article
ARTICLE
TITLE

The Effect of Intervening Tax Avoidance on Leverage on Firm Value

SUMMARY

This study aims to prove the effect of leverage on firm value empirically using tax avoidance as an intervening variable. This study uses company objects listed on the Indonesia Stock Exchange. The research sample used was 66 manufacturing companies listed on the Indonesia Stock Exchange for 2016-2018, which were selected by purposive sampling method, and the number of sample data was 198 data. The firm value variable is measured by price to book value, which was tested using linear regression using SPSS 23 and path analysis. The test results show that: (1) leverage has a significant effect on tax avoidance. (2) leverage and tax avoidance have a significant effect on firm value. (3) the tax avoidance variable cannot be proven as a variable that mediates leverage and firm value.Keywords: Leverage; Tax Avoidance; Firm Value.

PAGES
pp. 1 - 14
COLLECTIONS
Economy

 Articles related

Lanny Tandean, Cepi Pahlevi, Ria Mardiana Yusuf    

This study aims to analyze the effect of capital structure, dividend policy on firm value in companies listed on the LQ 45 index on the Indonesia Stock Exchange with Profitability as an intervening variable. This study uses secondary data with purposive ... see more


Zulhazzi Siregar, Sugianto Sugianto, Marliyah Marliyah    

Islamic Boarding School is a life-oriented Islamic education institution that emphasizes the importance of having a religious attitude and good emotional intelligence in students as a form of motivation that supports good performance and brings the good ... see more


Herlina Irad, Mahlia Muis, Wahda Rasjid    

National education institutions should be able to compete in this globalization era. This study aims to determine the effect of communication on performance with motivation as an intervening variable at the Center Office of Hasanuddin University. This re... see more


Nadia Adriane Ricadonna,Muhammad Saifullah,Ari Kristin Prasetyoningrum    

Sharia banking is currently facing a very competitive industry era. Customer retention is one of the phenomena confronted by Islamic banks in Indonesia. Therefore, the problem in this research is how to increase customer retention in the Islamic banking ... see more


Abdul Rahman Azis, Muhammad Asdar, Abdul Razak Munir    

This study aims to explain the effect of trust and price on purchasing decisions through brand image as an intervening variable (a chase study of Shopee users in Makassar). The research sample of 100 Shopee users. The analytical method used is path analy... see more