Research Article
Tax Avoidance and Dividend Policy, with Corporate Governance as Moderating Variable
@INPROCEEDINGS{10.4108/eai.13-9-2023.2341133, author={Dita Puspita Sari and Mega Metalia}, title={Tax Avoidance and Dividend Policy, with Corporate Governance as Moderating Variable}, proceedings={Proceedings of the 6th International Conference of Economics, Business, and Entrepreneurship, ICEBE 2023, 13-14 September 2023, Bandar Lampung, Indonesia}, publisher={EAI}, proceedings_a={ICEBE}, year={2023}, month={12}, keywords={tax avoidance dividend policy corporate governance firm value}, doi={10.4108/eai.13-9-2023.2341133} }- Dita Puspita Sari
Mega Metalia
Year: 2023
Tax Avoidance and Dividend Policy, with Corporate Governance as Moderating Variable
ICEBE
EAI
DOI: 10.4108/eai.13-9-2023.2341133
Abstract
Firm value is very important, it reflects the company's performance and can affect investors' perception of the company value. In its development, firm value can be influenced through the application of financial management functions such as tax avoidance and dividend policy. This study aims to examine the factors that can affect firm value by using the literature review method. Corporate governance is used as a moderating variable and a limitation in this study. In previous theoretical studies, it has been shown that firm value can be influenced by tax avoidance and dividend policy. Based on the discussion of relevant theories and previous research, it can be concluded that tax avoidance affects firm value and dividend policy affects firm value. Moderating corporate governance variables can moderate the effects of tax avoidance and dividend policy on firm value.
