THE IMPACT OF TAX AVOIDANCE ON FIRM PERFORMANCE WITH CORPORATE TRANSPARENCY AS MODERATING VARIABLE IN MANUFACTURING COMPANY LISTED IN INDONESIA STOCK EXCHANGE 2012-2014

Abstract

This Study aims to identify and analyze the impact of tax avoidance on firm performance with the corporate transparency as moderating variable in manufacturing company listed in Indonesia stock exchange. In this research, the researcher used quantitative method. The sample of this research is the companies listed in Indonesia Stock Exchange for the period 2012 to 2014. Using purposive sampling technique, we find 34 firms with 132 observations. The statistical methods used in this research are Moderated Regression Analysis (MRA). The empirical results showed that the impact of tax avoidance on firm performance. Corporate transparency cannot moderate the relation between tax avoidance and firm performance.