DAFTAR LAMPIRAN. Daftar Perusahaan Yang Memenuhi Kriteria

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1 DAFTAR LAMPIRAN Lampiran 1 Daftar Perusahaan Yang Memenuhi Kriteria No Kode Nama Perusahaan Kriteria Sampel 1. ADES Akasha Wira International Tbk 1 2. ADMG Polychem Indonesia Tbk AISA Tiga Pilar Sejahtera Food Tbk 2 4. AKKU Alam Karya Unggul Tbk AKPI Argha Karya Prima Industry Tbk 3 6. ALDO Alkindo Naratama Tbk ALKA Alaska Industrindo Tbk - 8. ALMI Alumindo Light Metal Industry Tbk - 9. ALTO Tri Banyan Tirta Tbk AMFG Asahimas Flat Glass Tbk AMIN Ateliers Mecaniques D Indonesia APLI Asiaplast Industries Tbk ARGO Argo Pantes Tbk ARNA Arwana Citra Mulia Tbk ASII Astra International Tbk AUTO Astra Auto Part Tbk BAJA Saranacentral Bajatama Tbk BATA Sepatu Bata Tbk BIMA Primarindo Asia Infrastruture Tbk BOLT Garuda Metalindo Tbk BRAM Indo Kordsa Tbk BRNA Berlina Tbk BRPT Barito Pasific Tbk BTON Beton Jaya Manunggal Tbk BUDI Budi Starch and Sweetener Tbk CEKA Cahaya Kalbar Tbk CINT Chitose International Tbk CNTX Centex Tbk CPIN Charoen Pokphand Indonesia Tbk CTBN Citra Turbindo Tbk DAJK Dwi Aneka Jaya Kemasindo Tbk DAVO Davomas Abadi Tbk DLTA Delta Djakarta Tbk DPNS Duta Pertiwi Nusantara DVLA Darya Varia Laboratoria Tbk 14

2 36. EKAD Ekadharma International Tbk ERTX Eratex Djaya Tbk ESTI Ever Shine Textile Industry Tbk ETWA Eterindo Wahanatama Tbk FASW Fajar Surya Wisesa Tbk FPNI Lotte Chemical Titan Tbk GDST Gunawan Dianjaya Steel Tbk GDYR Goodyear Indonesia Tbk GGRM Gudang Garam Tbk GJTL Gajah Tunggal Tbk HDTX Panasia Indo Resources Tbk HMSP Hanjaya Mandala Sampoerna Tbk ICBP Indofood CBP Sukses Makmur Tbk IGAR Champion Pasific Indonesia Tbk IKAI Inti Keramik Alam Asri Industri Tbk IKBI Sumi Indo Kabel Tbk IMAS Indomobil Sukses International Tbk IMPC Impack Pratama Industry Tbk INAF Indofarma Tbk INAI Indal Aluminium Industry Tbk INCI Intan Wijaya International Tbk INDF Indofood Sukses Makmur Tbk INDR Indo Rama Synthetic Tbk INDS Indospring Tbk INKP Indah Kiat Pulp & Paper Tbk INRU Toba Pulp Lestari Tbk INTP Indocement Tunggal Prakasa Tbk IPOL Indopoly Swakarsa Industry Tbk ISSP Steel Pipe Industry of Indonesia Tbk ITMA Sumber Energi Andalan Tbk JECC Jembo Cable Company Tbk JKSW Jakarta Kyoei Steel Work LTD Tbk JPFA Japfa Comfeed Indonesia Tbk JPRS Jaya Pari Steel Tbk KAEF Kimia Farma Tbk KBLI KMI Wire and Cable Tbk KBLM Kabelindo Murni Tbk KBRI Kertas Basuki Rachamt Indo Tbk KDSI Kedaung Setia Industial Tbk KIAS Keramika Indonesia Assosiasi Tbk KICI Kedaung Indah Can Tbk KINO Kino Indonesia Tbk KLBF Kalbe Farma Tbk 33

3 79. KRAH Grand Kartech Tbk KRAS Krakatau Steel Tbk LION Lion Metal Works Tbk LMPI Langgeng Makmur Industry Tbk LMSH Lion Mesh Prima Tbk LPIN Multi Prima Sejahtera Tbk MAIN Malindo Feedmill Tbk MASA Multistrada Arah Sarana Tbk MBTO Martina Berto Tbk MERK Merck Tbk MLBI Multi Bintang Indonesia Tbk MLIA Mulia Industrindo Tbk MRAT Mustika Ratu Tbk MYOR Mayora Indah Tbk MYRX Hanson International Tbk MYTX Apac Citra Centertex Tbk NIKL Pelat Timah Nusantara Tbk NIPS Nippres Tbk PAFI Pan Asia Filament Inti Tbk PBRX Pan Brothers Tbk PICO Pelangi Indah Canindo Tbk POLY Asia Pasific Fibers Tbk PRAS Prima Alloy Steel Universal Tbk PSDN Prashida Aneka Niaga Tbk PTSN Sat Nusa Persada Tbk PYFA Pyridam Farma Tbk RICY Ricky Putra Globalindo Tbk RMBA Bentoel International Investama Tbk ROTI Nippon Indosari Corporindo Tbk SAIP Surabaya Agung Industry Pulp Tbk SCCO Supreme Cable Manufacturing Tbk SCPI Schering Plough Indonesia Tbk SIAP Sekawan Intipratama Tbk SIDO Industri Jamu Sido Muncul Tbk SIMA Siwani Makmur Tbk SIPD Siearad Produce Tbk SKBM Sekar Bumi Tbk SKLT Sekar Laut Tbk SMBR Semen Baturaja Persero Tbk SMCB Holcim Indonesia Tbk SMGR Semen Indonesia Tbk SMSM Selamat Sempurna Tbk SOBI Sorini Agro Asia Corporindo Tbk - - -

4 122. SPMA Suparma Tbk SQBB Taisho Pharmaceutical Indonesia tbk SRIL Sri Rejeki Isman Tbk SRSN Indo Acitama Tbk SSTM Sunson Textile Manufacture Tbk STAR Star Petrochem Tbk STTP Siantar Top TBk SULI SLJ Global Tbk TALF Tunas Alfin Tbk TBMS Tembaga Mulia Semanan Tbk TCID Mandom Indonesia Tbk TFCO Tifico Fiber Indonesia Tbk TIRT Tirta Mahakam Resources Tbk TKIM Pabrik Kertas Tjiwi Kimia Tbk TOTO Surya Toto Indonesia Tbk TPIA Chandra Asri Petrochemical TRIS Trisula International Tbk TRST Trias Sentosa Tbk TSPC Tempo Scan Pasific Tbk ULTJ Ultrajaya Milk Industry Tbk UNIC Unggul Indah Cahaya Tbk UNIT Nusantara Inti Corpora Tbk UNTX Unitex Tbk UNVR Unilever Indonesia VOKS Voksel Electric Tbk WIIM Wismilak Inti Makmur Tbk WTON Wijaya Karya Beton Tbk YPAS Yana Prima Hasta Persada Tbk -

5 LAMPIRAN 2 Cash ETR Perusahaan Manufaktur Tahun Emiten ADES AISA AKPI AMFG ASII AUTO BATA BTON BUDI CEKA CPIN DLTA DPNS DVLA EKAD GGRM HMSP ICBP IGAR IMAS INAI INCI INDF INDS INTP JECC JPFA KAEF KBLI KBLM KDSI KICI

6 KLBF LION LMSH MERK MLBI MYOR NIPS PICO PYFA RICY ROTI SCCO SIDO SKBM SKLT SMBR SMGR SMSM SQBB SRSN STAR STTP TALF TCID TOTO TRIS TRST TSPC ULTJ UNIT UNVR WIIM

7 Lampiran 3 Tobin s Q Perusahaan Manufaktur Tahun Emiten ADES AISA AKPI AMFG ASII AUTO BATA BTON BUDI CEKA CPIN DLTA DPNS DVLA EKAD GGRM HMSP ICBP IGAR IMAS INAI INCI INDF INDS INTP JECC JPFA KAEF KBLI KBLM KDSI KICI KLBF LION

8 LMSH MERK MLBI MYOR NIPS PICO PYFA RICY ROTI SCCO SIDO SKBM SKLT SMBR SMGR SMSM SQBB SRSN STAR STTP TALF TCID TOTO TRIS TRST TSPC ULTJ UNIT UNVR WIIM

9 Lampiran 4 Voluntary Disclosure Perusahaan Manufaktur Tahun Emiten ADES AISA AKPI AMFG ASII AUTO BATA BTON BUDI CEKA CPIN DLTA DPNS DVLA EKAD GGRM HMSP ICBP IGAR IMAS INAI INCI INDF INDS INTP JECC JPFA KAEF KBLI KBLM KDSI KICI KLBF LION LMSH MERK

10 MLBI MYOR NIPS PICO PYFA RICY ROTI SCCO SIDO SKBM SKLT SMBR SMGR SMSM SQBB SRSN STAR STTP TALF TCID TOTO TRIS TRST TSPC ULTJ UNIT UNVR WIIM

11 LAMPIRAN 5 Statistik Deskriptif Descriptive Statistics N Minimum Maximum Mean Std. Deviation Penghindaran Pajak Nilai Perusahaan Transparansi Valid N (listwise) 192 Pengujian Normalitas Tahap Pertama One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 192 Normal Parameters a,,b Mean Std. Deviation Most Extreme Differences Absolute.105 Positive.105 Negative Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed).029 a. Test distribution is Normal. b. Calculated from data. Casewise Diagnostics a Case Number Std. Residual Nilai Perusahaan Predicted Value Residual a. Dependent Variable: Nilai Perusahaan

12 Pengujian Normalitas Tahap Kedua One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 191 Normal Parameters a,,b Mean Std. Deviation Most Extreme Differences Absolute.104 Positive.104 Negative Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed).033 a. Test distribution is Normal. b. Calculated from data. Casewise Diagnostics a Case Number Std. Residual Nilai Perusahaan Predicted Value Residual a. Dependent Variable: Nilai Perusahaan Pengujian Normalitas Tahap Ketiga (Jarak 2.9) One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 190 Normal Parameters a,,b Mean Std. Deviation Most Extreme Differences Absolute.102 Positive.102 Negative Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed).037 a. Test distribution is Normal. b. Calculated from data.

13 Casewise Diagnostics a Case Number Std. Residual Nilai Perusahaan Predicted Value Residual a. Dependent Variable: Nilai Perusahaan Pengujian Normalitas Tahap Keempat One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 189 Normal Parameters a,,b Mean Std. Deviation Most Extreme Differences Absolute.101 Positive.101 Negative Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed).043 a. Test distribution is Normal. b. Calculated from data. Casewise Diagnostics a Case Number Std. Residual Nilai Perusahaan Predicted Value Residual a. Dependent Variable: Nilai Perusahaan

14 Pengujian Normalitas Tahap Kelima One-Sample Kolmogorov-Smirnov Test Unstandardized Residual N 188 Normal Parameters a,,b Mean Std. Deviation Most Extreme Differences Absolute.098 Positive.098 Negative Kolmogorov-Smirnov Z Asymp. Sig. (2-tailed).053 a. Test distribution is Normal. b. Calculated from data.

15 Model R R Square Model Summary b Adjusted R Square Std. Error of the Estimate Durbin-Watson a a. Predictors: (Constant), Penghindaran Pajak b. Dependent Variable: Nilai Perusahaan ANOVA b Model Sum of Squares df Mean Square F Sig. 1 Regression a Residual Total a. Predictors: (Constant), Penghindaran Pajak b. Dependent Variable: Nilai Perusahaan Model Coefficients a Unstandardized Coefficients Standardized Coefficients B Std. Error Beta 1 (Constant) Penghindaran Pajak a. Dependent Variable: Nilai Perusahaan t Sig.

16 Runs Test Unstandardized Residual Test Value a Cases < Test Value 94 Cases >= Test Value 94 Total Cases 188 Number of Runs 92 Z Asymp. Sig. (2-tailed).661 a. Median

17 Pengujian Moderasi dengan Pendekatan MRA Model Unstandardized Coefficients Coefficients a Standardized Coefficients Collinearity Statistics B Std. Error Beta t Sig. Tolerance VIF 1 (Constant) Penghindaran Pajak Transparansi XZ a. Dependent Variable: Nilai Perusahaan Pengujian Moderasi dengan Pendekatan Residual Coefficients a Standardized Unstandardized Coefficients Coefficients Model B Std. Error Beta t Sig. 1 (Constant) Nilai Perusahaan a. Dependent Variable: abs_residual_moderasi