Pengaruh Penghindaran Pajak dan Struktur Modal Terhadap Nilai Perusahaan Sektor Properti dan Real Estate
DOI:
https://doi.org/10.31092/jia.v6i1.1654Abstract
This study aims to determine the effect of tax avoidance and capital structure on the value of property and real estate companies listed on the IDX. This research is a quantitative research using panel data. Based on the results of purposive sampling, the data used are 26 property and real estate companies during 2012-2016. The year 2017 was not used as research data because there were discrepancies in the data on the amount of taxes paid due to changes in tax rates. The results show that tax avoidance and capital structure have a positive effect on firm value. The results of this study can be used by the Directorate General of Taxes in formulating supervision strategies and regulations regarding tax incentives for taxpayers in the property and real estate sector. For investors and lenders, the results of this study can be used as a factor that can be considered in every decision making to invest and provide debt to property and real estate companies in Indonesia.
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