PENGARUH TAX AVOIDANCE JANGKA PANJANG TERHADAP NILAI PERUSAHAAN

Abstract

This study aims to examine and analyze the effect of short term tax avoidance on
long term tax avoidance, short run tax avoidance short term persistence from time to
time and the effect of tax avoidance on corporate value. The population of this study
is all Foreign Capital Companies (PMA) in Indonesia listed on the Indonesia Stock
Exchange (IDX), with a total sample of 21 PMA selected based on consideration.
This research consists of 3 (three) research models using simple and multiple linear
regression analysis method. The results showed that (1) There is a short term tax
avoidance (SRTA) effect on long term tax avoidance, (2) Short run tax avoidance of
firm persistence from time to time, (3) Tax avoidance no effect on firm value.