loading
Papers Papers/2022 Papers Papers/2022

Research.Publish.Connect.

Paper

Paper Unlock

Authors: Silvy Christina and Nico Alexander

Affiliation: Trisakti School of Management, Indonesia

Keyword(s): Corporate Governance, Tax Planning, Firm Value.

Abstract: This study examined the influence of corporate governance and tax avoidance on firm value and moderating effect of corporate governance on the relationship between tax planning and firm value. The data cover 37 manufacturing companies listed in Indonesia Stock Exchange (BEI) for the period of 2014 to 2016. Empirical analyses are conducted using multiple regression and path analysis to identify the presence of moderating variable. The result shows that corporate governance has a positive effect on firm value, which means the greater the corporate governance in companies, higher the firm value. Tax planning has a negative effect on firm value, which means the higher tax expense the lower the firm value. For moderating effects, the result shows that corporate governance does not moderate the relationship between tax planning and firm value.

CC BY-NC-ND 4.0

Sign In Guest: Register as new SciTePress user now for free.

Sign In SciTePress user: please login.

PDF ImageMy Papers

You are not signed in, therefore limits apply to your IP address 18.223.32.230

In the current month:
Recent papers: 100 available of 100 total
2+ years older papers: 200 available of 200 total

Paper citation in several formats:
Christina, S. and Alexander, N. (2019). Corporate Governance, Tax Planning and Firm Value. In Proceedings of the 7th International Conference on Entrepreneurship and Business Management - ICEBM Untar; ISBN 978-989-758-363-6, SciTePress, pages 233-237. DOI: 10.5220/0008491102330237

@conference{icebm untar19,
author={Silvy Christina. and Nico Alexander.},
title={Corporate Governance, Tax Planning and Firm Value},
booktitle={Proceedings of the 7th International Conference on Entrepreneurship and Business Management - ICEBM Untar},
year={2019},
pages={233-237},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008491102330237},
isbn={978-989-758-363-6},
}

TY - CONF

JO - Proceedings of the 7th International Conference on Entrepreneurship and Business Management - ICEBM Untar
TI - Corporate Governance, Tax Planning and Firm Value
SN - 978-989-758-363-6
AU - Christina, S.
AU - Alexander, N.
PY - 2019
SP - 233
EP - 237
DO - 10.5220/0008491102330237
PB - SciTePress

- Science and Technology Publications, Lda.
RESOURCES

Proceedings

Papers

Authors

Ontology

CONTACTS

Science and Technology Publications, Lda
Avenida de S. Francisco Xavier, Lote 7 Cv. C,
2900-616 Setúbal, Portugal.

Phone: +351 265 520 185 (National fixed network call)
Fax: +351 265 520 186
Email: info@scitepress.org

EXTERNAL LINKS

PRIMORIS

INSTICC

SCITEVENTS

CROSSREF

PROCEEDINGS SUBMITTED FOR INDEXATION BY:

dblp

Ei Compendex

SCOPUS

Semantic Scholar

Google Scholar

Microsoft Academic