Peran Transparansi Informasi Dalam Memoderasi Pengaruh Agresivitas Pajak Dan Profitabilitas Terhadap Nilai Perusahaan

Abstract

This study aims to determine wheter there is an effect of Tax Aggressiveness and Profitability on Firm Value with Transparency as a moderating variable. The population in the study were companies listed of 10 State-Owned Enterprises (BUMN) which are listed on the Indonesia Stock Exchange (IDX) in 2017-2020. The sampling technique used purposive sampling method and data used in this reserach is secondry data. The data analysis used moderated regression analysis (MRA) test using SPSS statistic 25. The results of this study indicate that tax aggressiveness and Profitability have no effect on firm value, transparency weakens the effect of tax aggressiveness on firm value, and transparency strengthens the effect of return on equity on firm value. These results provide practical implications so that management increases the level of information transparency to the public, especially investors, so that it can assist in making investment policies.