Proceedings of the Unima International Conference on Social Sciences and Humanities (UNICSSH 2022)

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Transparency of Information as a Moderation of the Influence of Tax Aggressiveness on the Value of Trading Companies in Langowan City

Authors
Johny Manaroinsong1, *, Jones X. Pontoh1
1Faculty of Economics and Business, State University of Manado, Manado, Indonesia
*Corresponding author. Email: johnym@unima.ac.id
Corresponding Author
Johny Manaroinsong
Available Online 17 January 2023.
DOI
10.2991/978-2-494069-35-0_157How to use a DOI?
Keywords
Information Transparency; Tax Aggressiveness; Value Of Trading Companies
Abstract

The study tries to examine the impact of tax aggressiveness on the value of the enterprise. Is information transformation-as a form of information disclosure- can overcome the decline in company value caused by tax aggressiveness. The objects of this study are owners and leaders of trading companies in Langowan selling various products, totaling 62 stores. The findings obtained: 1). Tax aggressiveness can determine the value of the company, assuming that tax aggressiveness in the form of tax evasion can be said to be a legal act as long as there is adequate supporting evidence, reasonable reporting and does not violate existing regulations. 2) The transparency of financial information carried out will strengthen the relationship between tax aggressiveness and trade companies. The distribution of financial information is also able to build business activities to be more open to the company, weakening competence in carrying out tax avoidance. The results of this study provide implications that the transparency of financial information applied by trading companies needs to be given high attention by the fig of trading company owners, so that the value of the company will be high as well. Because the distribution of financial information can also reduce tax aggressiveness in the form of tax avoidance and competence in carrying out tax avoidance.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the Unima International Conference on Social Sciences and Humanities (UNICSSH 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
17 January 2023
ISBN
978-2-494069-35-0
ISSN
2352-5398
DOI
10.2991/978-2-494069-35-0_157How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Johny Manaroinsong
AU  - Jones X. Pontoh
PY  - 2023
DA  - 2023/01/17
TI  - Transparency of Information as a Moderation of the Influence of Tax Aggressiveness on the Value of Trading Companies in Langowan City
BT  - Proceedings of the Unima International Conference on Social Sciences and Humanities (UNICSSH 2022)
PB  - Atlantis Press
SP  - 1306
EP  - 1315
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-35-0_157
DO  - 10.2991/978-2-494069-35-0_157
ID  - Manaroinsong2023
ER  -