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

Authors

  • Naniek Noviari Udayana University
  • I Gusti Bagus Wiksuana Udayana University
  • IB Panji Sedana Udayana University
  • I Putu Sudana Udayana University

DOI:

https://doi.org/10.31940/jbk.v18i1.52-62

Keywords:

voluntary disclosure , tax disputes, firm value, political connections, profiles of tax consultants licensed by law

Abstract

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.

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Published

31-03-2022

How to Cite

Noviari, N., Wiksuana , I. G. B., Sedana, I. P., & Sudana, I. P. (2022). The Effect of Tax Disputes on Firm Value (Analysis Based on Signal Theory and RBV Theory). Jurnal Bisnis Dan Kewirausahaan, 18(1), 52–62. https://doi.org/10.31940/jbk.v18i1.52-62

Issue

Vol. 18 No. 1 (2022): JBK-Jurnal Bisnis dan Kewirausahaan

Section

Articles

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