TRANSPARENCY OF INFORMATION AS A MODERATION OF THE INFLUENCE OF TAX AGGRESSIVENESS ON THE VALUE OF TRADING COMPANIES IN LANGOWAN CITY Johny Manaroinsong (a), Jones X. Pontoh (b)
(a) Universitas Negeri Manado
(b) Universitas Negeri Manado
Abstract
The study tries to examine the impact of tax aggressiveness on the value of the enterprise. Is information transformation-as a form of information disclosure- can overcome the decline in company value caused by tax aggressiveness. The objects of this study are owners and leaders of trading companies in Langowan selling various products, totaling 62 stores.
The findings obtained: 1). Tax aggressiveness can determine the value of the company, assuming that tax aggressiveness in the form of tax evasion can be said to be a legal act as long as there is adequate supporting evidence, reasonable reporting and does not violate existing regulations. 2) The transparency of financial information carried out will strengthen the relationship between tax aggressiveness and trade companies. The distribution of financial information is also able to build business activities to be more open to the company, weakening competence in carrying out tax avoidance.
The results of this study provide implications that the transparency of financial information applied by trading companies needs to be given high attention by the fig of trading company owners, so that the value of the company will be high as well. Because the distribution of financial information can also reduce tax aggressiveness in the form of tax avoidance and competence in carrying out tax avoidance
Keywords: Information Transparency, Tax Aggressiveness, Value of Companies
Topic: Optimization Research Based on Local Resources
