A Conceptual Paper: The Role of Corporate Transparency in Enhancing Firm Value

Abstract

Firm value has a very important role because it reflects the company's performance, which in turn can affect investors' perceptions of the company.This article is a conceptual paper that aims to examine the role of corporate transparency in moderating the effect of tax planning and tax avoidance on firm value. The target sample in this study are mining sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2024.This study is conceptual in nature and does not involve primary data collection or empirical testing, but rather aims to develop a theoretical framework for future empirical research. The analytical tool that will be used in this research is multiple linear regression analysis. The implication of the results of this study is that corporate transparency is expected to strengthen accountability and public trust, while tax planning and tax avoidance play a role in efficient tax management.