The Effect of Tax Disputes on Firm Value (Analysis Based on Signal Theory and RBV Theory)

Tax dispute cases in Indonesia is increasing during 2014-2020. The potential risk of Taxpayer losing in a tax dispute is relatively high (48%). On the other hand, the voluntary disclosure of tax disputes in the published Company Report is of great concern to the stakeholders. This article aims to ex...

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Bibliographic Details
Published inJurnal bisnis dan kewirausahaan (Online) Vol. 18; no. 1; pp. 52 - 62
Main Authors Noviari, Naniek, Wiksuana, I Gusti Bagus, Sedana, IB Panji, Sudana, I Putu
Format Journal Article
LanguageEnglish
Indonesian
Published Politeknik Negeri Bali 30.03.2022
Subjects
firm value
political connections
profiles of tax consultants licensed by law
tax disputes
voluntary disclosure
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Summary:Tax dispute cases in Indonesia is increasing during 2014-2020. The potential risk of Taxpayer losing in a tax dispute is relatively high (48%). On the other hand, the voluntary disclosure of tax disputes in the published Company Report is of great concern to the stakeholders. This article aims to examine the theory and previous studies that explain the correlation among voluntary disclosure of tax disputes and firm value. The analysis is complemented by a systematic compilation of literature on research issues and results so that future research directions are obtained. In this research Signal Theory was developed by combining it with RBV theory. The variables of political connection and the profile of a tax consultant licensed by a lawyer were added as moderating variables. This will make Signal Theory more comprehensive in verifying the correlation among voluntary disclosure of tax disputes and company value.
ISSN:0216-9843
2580-5614
DOI:10.31940/jbk.v18i1.52-62