Tax Avoidance Practice, Corporate Governance, and Firm Value
Afriyanti Hasanah, Juliana Sirait, Dina Yeni Martia
Available Online December 2019.
- https://doi.org/10.2991/icaess-19.2019.40How to use a DOI?
- Tax Avoidance; Corporate Governance; Firm Value; Tobins Q; manufacturing companies
- This study aims to examine the effect of tax avoidance practices, corporate governance on the value of companies in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. Tax avoidance practices are proxied by effective tax rate. Corporate governance is proxied by an independent board of commissioners and an external auditor. The company value is proxied by Tobins Q. This study uses secondary data with a purposive sampling collection technique. The sample used in this study was 280 companies. The research data were analyzed by panel data regression analysis using Eviews 9. The results of the study found that corporate governance based on external auditors had a significant positive effect on firm value, while tax avoidance and independent board of commissioners did not influence the value of the company.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Afriyanti Hasanah AU - Juliana Sirait AU - Dina Yeni Martia PY - 2019/12 DA - 2019/12 TI - Tax Avoidance Practice, Corporate Governance, and Firm Value BT - 1st International Conference on Applied Economics and Social Science (ICAESS 2019) PB - Atlantis Press SP - 143 EP - 148 SN - 2352-5398 UR - https://doi.org/10.2991/icaess-19.2019.40 DO - https://doi.org/10.2991/icaess-19.2019.40 ID - Hasanah2019/12 ER -