PENGARUH PROFITABILITAS DAN TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Industri Barang Konsumsi Sektor Farmasi yang terdaftar di BEI 2016-2020)

Authors

  • Agus Dharmawan Universitas Pamulang
  • Erni Zulaikah
  • Caessa Deana Yuniar
  • Holiawati Holiawati

Abstract

This study aims to study and analyze the effect of profitability and tax avoidance on firm value. The sample of this study uses consumer goods industry companies in the pharmaceutical sector which are listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The reason for choosing a consumer goods industry company as a sample is because this company has bright prospects in the future by looking at the potential for a growing population (Pratiwi, 2018). Based on the description of the background that has been described, the authors draw the title of the research "The Effect of Profitability and Tax Avoidance on Firm Value (Empirical Study on Consumer Goods Pharmaceutical Industry Companies listed on the Indonesia Stock Exchange (IDX) 2016-2020 Period.

keyword : Profitability, Tax Avoidance,Firm Value

Author Biography

Agus Dharmawan, Universitas Pamulang

Prodi Akuntansi

References

Dedy Ghozim H., Didik ,A. (2015) Pengaruh Tax Avoidance Terhadap nilai Perusahaan https://ejournal3.undip.ac.id/index.php/accounting/article/viewFile/16817/16151

Fitriyah,S., Novitasari,A., Batubara, N., Gulo,YN., & H Holiawati (2020) Pengaruh Profitabilitas Dan Tax Avoidance Terhadap Nilai Perusahaan. https://scholar.google.co.id/citations?view_op=view_citation&hl=id&user=g6AL74AAAAAJ&citation_for_view=g6AL74AAAAAJ:ULOm3_A8WrAC

Namora,A., Ftriani,D., Febyani,F.,& Holiawati,H. (2021) Prosiding Pekan Ilmiah Mahasiswa , Pengaruh profitabilitas,intensitas modal terhadap tax Studi empiris pada perusahaan Transportasi yang terdaftar di BEI tahun 2015-2019. https://scholar.google.co.id/citations?view_op=view_citation&hl=id&user=g6AL74AAAAAJ&citation_for_view=g6AL74AAAAAJ:4TOpqqG69KYC

Ningrum,SW., Indah,DM,. Sari, N., Surya,VO.,& E Ruhiyat (2021)

Pengaruh Stuktur modal dan tax avoidancE terhadap nilai perusahaan Studi Empiris Perusahaan Manufaktur Subsektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia. https://scholar.google.co.id/citations?view_op=view_citation&hl=id&user=9RWIJJ8AAAAJ&citation_for_view=9RWIJJ8AAAAJ:hqOjcs7Dif8C

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Published

2022-08-08