Proceedings of the First International Conference on Science, Technology, Engineering and Industrial Revolution (ICSTEIR 2020)

<Previous Article In Volume
Next Article In Volume>

The Effect of Company Characteristics on Tax Avoidance and Its Impact on Firm Value

Authors
N. Heriyah
Corresponding Author
N. Heriyah
Available Online 13 March 2021.
DOI
10.2991/assehr.k.210312.021How to use a DOI?
Keywords
Company Characteristics, Tax Avoidance, Firm Value
Abstract

There are two ways companies can pay taxes more effectively, namely by reducing the value of the tax by adhering to the applicable taxation regulations, said to be reducing the value of taxes by taking actions that are not in accordance with the Taxation Law or tax evasion. This study was conducted to examine the effect of company characteristics on firm value where tax avoidance is an intervening variable or a mediating factor. Sampling using purposive sampling method. The research sample consisted of 18 manufacturing companies listed on the Indonesia Stock Exchange for the period 2015 until 2018. The hypothesis was tested using partial least square software. Results showed that the company characteristics, namely profitability, had positive effect on tax avoidance. Meanwhile, leverage and firm size do not have positive effect on tax avoidance. Profitability and firm size have a positive effect on firm value. Leverage does not have positive effect on firm value. Results also show that tax avoidance has positive effect on firm value, but tax avoidance is not able to mediate the effect of profitability and leverage on firm value. Avoidance is able to provide a mediation of firm size on firm value.

Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

<Previous Article In Volume
Next Article In Volume>
Volume Title
Proceedings of the First International Conference on Science, Technology, Engineering and Industrial Revolution (ICSTEIR 2020)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
13 March 2021
ISBN
978-94-6239-351-6
ISSN
2352-5398
DOI
10.2991/assehr.k.210312.021How to use a DOI?
Copyright
© 2021, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - N. Heriyah
PY  - 2021
DA  - 2021/03/13
TI  - The Effect of Company Characteristics on Tax Avoidance and Its Impact on Firm Value
BT  - Proceedings of the First International Conference on Science, Technology, Engineering and Industrial Revolution (ICSTEIR 2020)
PB  - Atlantis Press
SP  - 141
EP  - 148
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.210312.021
DO  - 10.2991/assehr.k.210312.021
ID  - Heriyah2021
ER  -