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Analysis of the effectiveness of tax incentives and company voluntary disclosure related to Covid-19 in the interim report on company value

Author

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  • Titania Auliansyah

    (Department of Accounting, Faculty of Economic and Business, Universitas Trilogi, TMP Kalibata No. 1, Pancoran, South of Jakarta 12760, DKI Jakarta, Indonesia)

  • Nurul Aisyah Rachmawati

    (Department of Accounting, Faculty of Economic and Business, Universitas Trilogi, TMP Kalibata No. 1, Pancoran, South of Jakarta 12760, DKI Jakarta, Indonesia)

Abstract

This study examines the effect of tax incentives and corporate voluntary disclosure related to covid-19 on interim reports on firm value. This study tested the two independent variables using the dummy variable method. The provision of tax incentives related to Covid-19 is based on government policy. The company's voluntary disclosure of covid-19 in interim reports is based on notes to financial statements. The method used is purposive sampling. The number of samples obtained was 114 companies selected according to the research criteria in the 1st and 2nd quarter 2020 periods. This study used multiple regression analysis and panel data. The results show that the variable giving tax incentives related to Covid-19 negatively and significantly affects firm value. Meanwhile, the variable company voluntary disclosure related to covid-19 in the interim report shows unidirectional results, but has no effect on firm value. Key Words:Providing tax incentives related to covid-19, voluntary disclosure of companies related to covid-19 in interim reports, firm value

Suggested Citation

  • Titania Auliansyah & Nurul Aisyah Rachmawati, 2022. "Analysis of the effectiveness of tax incentives and company voluntary disclosure related to Covid-19 in the interim report on company value," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(8), pages 232-240, November.
    • Handle: RePEc:rbs:ijbrss:v:11:y:2022:i:8:p:232-240
    DOI: 10.20525/ijrbs.v11i8.2122
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