Pengaruh Tax Avoidance terhadap Nilai Perusahaan dengan Transparansi Perusahaan sebagai Variabel Moderating

This study aims to identify and analyze the effect of tax avoidance on firm value with the company transparency as a moderating variable. The study population used is the manufacturing companies listed in Indonesia Stock Exchange. Sampling method using purposive sampling and normal samples obtained by 50 years of research with 2010 2012. Testing hypotheses using multiple regression analysis. Based on test results, obtained information that the variable tax avoidance is a significant negative effect on firm value, which means that the higher the tax avoidance, the lower the value of the company. Variable transparency able to moderate the relationship between tax avoidance on firm value. The positive influence shows that the higher the level of transparency in corporate tax evasion, the value of the company will be increased . Keywords : tax avoidance, transparency, firm valu