PENGARUH AGREVITAS PEJAK DENGAN PENDEKATAN MODERASI UKURTAN PERUSAHAAN TERHADAP REALITAS NILAI PERUSAHAAN (STUDI KASUS PERUSAHAAN TERBUKA SUB SEKTRO FOOD AND BEVERAGE TAHUB 2014-2018)

Abstract

Company value is a form of public trust in the company. The
increase in company value will be realized if there is an
alignment of the objectives of the interests of the manager and
the owner of the company (the principa. The method of analysis
of this research uses descriptive statistical analysis techniques
and simple regression analysis and moderation. Several tests are
carried out, namely, descriptive statistical analysis, regression
analysis simple, classic assumption test (normality test,
multicollinearity, heteroscedasticity test and autocorrelation
test), hypothesis testing (t test, F test and R
and MRA test. The
results showed that based on the partial test results with the t
test, the tax aggressiveness variable did not have a significant
effect on firm value. This is because companies take advantage
of tax avoidance as an activity that will increase company value.
Company size moderates by strengthening the relationship
between firm value and tax aggressiveness.