Tax Avoidance And Firm Value: Unveiling The Role of Information Asymmetry
DOI:
https://doi.org/10.33603/jka.v9i2.10243Kata Kunci:
Asimetri informasi, Nilai perusahaan, Penghindaran pajakAbstrak
Dalam pasar yang semakin sensitif terhadap pertimbangan etika dan transparansi, perusahaan yang melakukan penghindaran pajak dapat menghadapi penilaian negatif apabila tidak disertai dengan pengungkapan informasi yang memadai. Oleh karena itu, memahami peran asimetri informasi menjadi penting untuk menjelaskan mengapa pengaruh penghindaran pajak terhadap nilai perusahaan dapat berbeda dalam berbagai kondisi. Penelitian ini bertujuan untuk menguji pengaruh penghindaran pajak terhadap nilai perusahaan dengan asimetri informasi sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dari periode 2021 sampai 2023. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Jenis data penelitian ini menggunakan data sekunder yang diambil dari www.idx.co.id dan https://finance.yahoo.com. Hasil penelitian menunjukkan bahwa penghindaran pajak tidak berpengaruh signifikan terhadap nilai perusahaan, namun asimetri informasi memoderasi hubungan antara penghindaran pajak dengan nilai perusahaan. Dalam hal ini, penghindaran pajak akan menjadi informasi penting bagi investor ketika menilai perusahaan dengan asimetri informasi yang tinggi.
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