PENGARUH TAX AVOIDANCE JANGKA PANJANG TERHADAP
NILAI PERUSAHAAN
Abstract
Long run tax avoidance is a method by
Dyreng et al (2008), which is able to show the real tax avoidance activity by
the firms. The aim of the research is to analyze long run tax avoidance
behavior to firm value. The research was conducted for nonbanking and financial
firms in Indonesia Stock Exchange for period 2010-2011. The analytical used is
fixed effect method. The result of this research indicates that long run tax
avoidance is influenced by short run tax avoidance, short run tax avoidance has
a positive influence on long run tax avoidance. And for the sampel of this
research, the short run tax avoidance is persist over period. The regresion
show that long run tax avoidance has a negative influence on firm value, means
that firm with lower ETR, it has a higher firm value Keywords :Long run tax
avoidance, short run tax avoidance, firm value, persistence of tax avoidance.
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