Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/326477 
Year of Publication: 
2024
Citation: 
[Journal:] Cogent Business & Management [ISSN:] 2331-1975 [Volume:] 11 [Issue:] 1 [Article No.:] 2389254 [Year:] 2024 [Pages:] 1-15
Publisher: 
Taylor & Francis, Abingdon
Abstract: 
The primary aim of this study is to examine the moderating effect of corporate tax risks on the relationship between tax savings and firm value. A quantitative approach is utilized in this study. A total of 1813 firm-year observations from companies listed on the Indonesia Stock Exchange (IDX) from 2012 to 2017 comprise the sample. This study concludes that there is no moderating effect of tax risks on the relationship between tax savings and company value. This study emphasizes the importance of effective tax risk management for corporations in order to prevent investors from decreasing their evaluation of the organization’s tax-saving endeavors. Further discussion will follow regarding the anticipated practical implications of this study for investors, tax authorities, and company management.
Subjects: 
Tax savings
tax risks
firm value
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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