Image of Pengaruh perencanaan pajak terhadap nilai ekuitas perusahaan dengan struktur tata kelola perusahaan sebagai pemoderasi pada perusahaan manufaktur yang terdaftar di BEI periode penelitian 2009-2011

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Pengaruh perencanaan pajak terhadap nilai ekuitas perusahaan dengan struktur tata kelola perusahaan sebagai pemoderasi pada perusahaan manufaktur yang terdaftar di BEI periode penelitian 2009-2011

This research examines the effect of tax planning for market value of firm?s equity value that moderated by corporate governance. The data used are from listed company in Indonesia Stock Exchange those reported on 2009 till 2011 with total samples of 87 companies. The research refers to Wahab and Holland (2012) using an adaptation of O?Hanlon and Taylor (2007) dan Horton (2008). This research show that tax planning has a positive influence on market value of firm?s equity value. It means that companies valued by shareholders are having tax efficiency instead of non-compliance activity. The corporate governance structure cannot be determined to be potential on interaction of tax planning over firm?s equity value. The corporate governance structure itself cannot be determined to be moderated on interaction over tax planning and firm?s equity value. It may be caused by the examination over corporate governance structure doesn?t implemented as good as it has to be in Indonesia. Other things to be considered is the examination model that should be adapted with the condition of corporate governance structure in Indonesia.Ada tabel

Ketersediaan

Call NumberLocationAvailable
8102PSB lt.2 - Karya Akhir1
Penerbit Depok Program Studi Akuntansi Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Taxation
Corporate governance
Tax planing
Firm value : Manufacturing industry
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xiii, 76 p. ; 30 cm.
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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