THE EFFECT OF TAX AVOIDANCE ON THE VALUE OF THE COMPANY BY USING THE SIZE OF THE COMPANY AS A MODERATING VARIABLE IN MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2016 – 2020

Resky Putri Ramadhani, Rr. Yoppy Palupi Purbaningsih

Abstract


This study aims to find out the effect of tax avoidance on the value of companies by using the size of the company as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2016 - 2020. The independent variable in the study is tax avoidance as measured by the Effective Tax Rate. The dependent variable in the study is the company's value as measured by Tobin's Q ratio. The moderating variable in the study is the size of the company as measured by a natural log of total assets. The sample number in the study was 26 companies listed on the Indonesia Stock Exchange from 2016 to 2020. The data analysis method used is multiple regression analysis. The results of this study show that tax avoidance negatively affects the value of companies. The size of a company can moderate the effect of tax avoidance on a company's value.

Keywords: Tax Avoidance, Company Value, Company Size


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