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

dc.contributor.author	Djaini, Nanda Ullya
dc.date.accessioned	2019-08-14T05:02:09Z
dc.date.available	2019-08-14T05:02:09Z
dc.date.issued	2015
dc.identifier.uri	http://repository.president.ac.id/xmlui/handle/123456789/1747
dc.description.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.	en_US
dc.language.iso	en_US	en_US
dc.publisher	President University	en_US
dc.relation.ispartofseries	Accounting;008201200091
dc.subject	Tax avoidance	en_US
dc.subject	effective tax rate (ETR)	en_US
dc.subject	firm performance	en_US
dc.subject	Corporate Transparency	en_US
dc.subject	Return on assets (ROA)	en_US
dc.subject	Information Disclosure	en_US
dc.title	THE IMPACT OF TAX AVOIDANCE ON FIRM PERFORMANCE WITH CORPORATE TRANSPARENCY AS MODERATING VARIABLE IN MANUFACTURING COMPANY LISTED IN INDONESIA STOCK EXCHANGE 2012-2014	en_US
dc.type	Thesis	en_US