Corporate Governance, Tax Planning and Firm Value

Silvy Christina, Nico Alexander

2018

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.

Paper Citation

in Harvard Style

Christina S. and Alexander N. (2018). 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, pages 233-237. DOI: 10.5220/0008491102330237

in Bibtex Style

@conference{icebm untar18,
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={2018},
pages={233-237},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0008491102330237},
isbn={978-989-758-363-6},
}

in EndNote Style

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 - 2018
SP - 233
EP - 237
DO - 10.5220/0008491102330237