URGENSI TRANSPARANSI INFORMASI DALAM PERLAWANAN PAJAK

Abstract

Abstract: The Urgency of Information Transparency in Tax Avoidance. This study seeks to determine the role of information transparency to moderate tax avoidance to firm value. This study uses simple regression and difference of absolute value test with a sample of manufacturing companies in 2013-2017. This study finds that tax avoidance harms firm value due to the use of grey areas. This action also spur investor concerns over the possibility of the company being sanctioned in the future. To overcome this, related parties need to encourage transparency of information, especially in the aspect of voluntary disclosure.

Keywords

• free cash flow
• grey area
• konflik kepentingan
• perlawanan pajak