The Effect of Tax Aggressiveness on Company Value with Green Accounting as a Moderating Variable

Dewi Kusuma Wardani; Agaphe Christian Abinowo; Fina Cholifiana

doi:10.34149/jmbr.v22i2.772

The Effect of Tax Aggressiveness on Company Value with Green Accounting as a Moderating Variable

Dewi Wardani - Universitas Sarjanawiyata Tamansiswa , & Faculty of Economic, Universitas Sarjanawiyata Tamansiswa, Yogyakarta , &
Agaphe Abinowo - Faculty of Economic, Universitas Sarjanawiyata Tamansiswa, Yogyakarta
Fina Cholifiana - Faculty of Economic, Universitas Sarjanawiyata Tamansiswa, Yogyakarta

Abstract

This study examines, using green accounting as a moderator, how tax aggressiveness affects a company's worth. On the BEI for 2013 - 2022, researchers used mining companies. Purposive sampling yielded 23 companies, or 100 observations, based on the approach. The moderated regression analysis method was applied to analyze the data. This study indicates that tax aggressiveness increases firm value and that the relationship between tax aggressiveness and company value is positively correlated with green accounting. It can be concluded that tax aggressiveness has a positive effect on company value, and green accounting strengthens the relationship between tax aggressiveness and company value. The implication is that tax aggressiveness can reduce a company's reputation and impact its company value. Research is limited to tax aggressiveness, company value, and green accounting as moderating variables. Future researchers are advised to conduct further research using a large sample of companies, adding research periods, and using the most recent period.

Keywords

BEI, firm value, green accounting, mining, tax agressiveness

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