Tax Amnesty Effect On Tax Avoidance And Its Consequences On Firm Value (Empirical Study On Companies In Indonesia Stock Exchange)
This study aims to examine the influence of tax amnesty on tax avoidance and it’s consequency on firm value and tax avoidance as intervening variable. Variables examined in this research consisted of tax amnesty measured with dummy variable, tax avoidance which measured with shot-run tax avoidance (...
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| Format: | Article |
| Language: | English |
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Universitas Negeri Semarang
2019-03-01
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| Series: | Jurnal Dinamika Akuntansi |
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| Online Access: | https://journal.unnes.ac.id/nju/index.php/jda/article/view/19264 |
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| author | Zati Rizka Fadhila Rr Sri Handayani |
| author_facet | Zati Rizka Fadhila Rr Sri Handayani |
| author_sort | Zati Rizka Fadhila |
| collection | DOAJ |
| description | This study aims to examine the influence of tax amnesty on tax avoidance and it’s consequency on firm value and tax avoidance as intervening variable. Variables examined in this research consisted of tax amnesty measured with dummy variable, tax avoidance which measured with shot-run tax avoidance (CETR), and firm value measured using Tobins’ Q. The sample which is used in this research was extracted with using proportional sampling. After reduces with several criteria, 287 firms are determined as samples. The results showed that tax amnesty effect on tax avoidance, tax avoidance effect on tax amnesty, tax amnesty effect on firm value, and tax avoidance is not as intervening variable. |
| format | Article |
| id | doaj-art-77d4aa1df97640d791ff76a1c3853b99 |
| institution | OA Journals |
| issn | 2085-4277 |
| language | English |
| publishDate | 2019-03-01 |
| publisher | Universitas Negeri Semarang |
| record_format | Article |
| series | Jurnal Dinamika Akuntansi |
| spelling | doaj-art-77d4aa1df97640d791ff76a1c3853b992025-08-20T01:57:55ZengUniversitas Negeri SemarangJurnal Dinamika Akuntansi2085-42772019-03-01111344710.15294/jda.v11i1.192648912Tax Amnesty Effect On Tax Avoidance And Its Consequences On Firm Value (Empirical Study On Companies In Indonesia Stock Exchange)Zati Rizka Fadhila0Rr Sri HandayaniMaksi Universitas Diponegoro SemarangThis study aims to examine the influence of tax amnesty on tax avoidance and it’s consequency on firm value and tax avoidance as intervening variable. Variables examined in this research consisted of tax amnesty measured with dummy variable, tax avoidance which measured with shot-run tax avoidance (CETR), and firm value measured using Tobins’ Q. The sample which is used in this research was extracted with using proportional sampling. After reduces with several criteria, 287 firms are determined as samples. The results showed that tax amnesty effect on tax avoidance, tax avoidance effect on tax amnesty, tax amnesty effect on firm value, and tax avoidance is not as intervening variable.https://journal.unnes.ac.id/nju/index.php/jda/article/view/19264tax amnesty, tax avoidance, firm value |
| spellingShingle | Zati Rizka Fadhila Rr Sri Handayani Tax Amnesty Effect On Tax Avoidance And Its Consequences On Firm Value (Empirical Study On Companies In Indonesia Stock Exchange) Jurnal Dinamika Akuntansi tax amnesty, tax avoidance, firm value |
| title | Tax Amnesty Effect On Tax Avoidance And Its Consequences On Firm Value (Empirical Study On Companies In Indonesia Stock Exchange) |
| title_full | Tax Amnesty Effect On Tax Avoidance And Its Consequences On Firm Value (Empirical Study On Companies In Indonesia Stock Exchange) |
| title_fullStr | Tax Amnesty Effect On Tax Avoidance And Its Consequences On Firm Value (Empirical Study On Companies In Indonesia Stock Exchange) |
| title_full_unstemmed | Tax Amnesty Effect On Tax Avoidance And Its Consequences On Firm Value (Empirical Study On Companies In Indonesia Stock Exchange) |
| title_short | Tax Amnesty Effect On Tax Avoidance And Its Consequences On Firm Value (Empirical Study On Companies In Indonesia Stock Exchange) |
| title_sort | tax amnesty effect on tax avoidance and its consequences on firm value empirical study on companies in indonesia stock exchange |
| topic | tax amnesty, tax avoidance, firm value |
| url | https://journal.unnes.ac.id/nju/index.php/jda/article/view/19264 |
| work_keys_str_mv | AT zatirizkafadhila taxamnestyeffectontaxavoidanceanditsconsequencesonfirmvalueempiricalstudyoncompaniesinindonesiastockexchange AT rrsrihandayani taxamnestyeffectontaxavoidanceanditsconsequencesonfirmvalueempiricalstudyoncompaniesinindonesiastockexchange |