Irfan Firanda Primary Author mixed material bibliography Banda Aceh Fakultas Ekonomi S2 2025

Theses

ABSTRACT THE EFFECT OF CORPORATE TAX RESPONSIBILITY AND FINANCIAL PERFORMANCE ON FIRM VALUE IN ISSUERS THAT HAVE SUBMITTED FINANCIAL STATEMENTS BASED ON EXTENSIBLE BUSINESS REPORTING LANGUAGE by: IRFAN FIRANDA NPM: 2301203010010 Specialization: Finance Supervisor : 1. Prof. Dr. Yossi Diantimala, S.E., M.Si., Ak., C.A. 2. Dr. Rita Meutia, S.E.Ak., M.Si. This study aims to test the effect of Corporate Tax Responsibility (CTR) and Financial Performance on Firm Value, focusing on issuers on the Indonesia Stock Exchange (IDX) that have adopted Extensible Business Reporting Language (XBRL) in their financial reporting. Financial Performance is tested not only as an independent variable but also as a moderating variable for the positive influence of CTR on Firm Value. The secondary data used includes XBRL-based financial statements and IDX issuer stock market data for the period 2020-2024. Data analysis was conducted quantitatively using the moderated regression analysis method via SPSS software. The results show that CTR and Financial Performance have a direct positive and significant effect on Firm Value, however, the findings of this study also indicate that Financial Performance as a moderator weakens the influence of CTR on Firm Value. The research findings explain that a company's commitment to good tax responsibility correlates with an increase in Firm Value. These findings provide important implications for regulators, to support the development of tax policies that further encourage CTR practices among companies, while for investors, Financial Performance and CTR are important factors that must be considered in investment decision-making to evaluate risks and potential returns. Keywords: Corporate Tax Responsibility, Finance Performance, Firm Value, XBRL 0 ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala 166813 2025-07-24 17:52:19 2025-07-25 00:27:37 machine generated