PERAN KEPEMILIKAN INSTITUSIONAL DAN TRANSPARANSI PERUSAHAAN SEBAGAI PEMODERASI PADA HUBUNGAN PENGHINDARAN PAJAK DENGAN NILAI PERUSAHAAN

This study aims to examine the role of institutional ownership and corporate transparency as moderating the relationship between tax avoidance and firm value. The research population used is manufacturing companies listed on the Indonesia Stock Exchange during the period 2012-2016. The sampling method is purposive sampling which produces a sample of 87. The analytical method used is Moderated Regression Analysis (MRA). The results of this study indicate that tax avoidance has a negative effect on firm value, institutional ownership is not able to moderate the effect of tax avoidance on firm value and corporate transparency can moderate the effect of tax avoidance on firm value.