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All Journal Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN)
Risma Oktavia
Universitas Pamulang
Humanities Computer Science & IT Economics, Econometrics & Finance Energy Law, Crime, Criminology & Criminal Justice

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Pengaruh Intensitas Modal, Kapitalisasi Tipis, Dan Penghindaran Pajak Terhadap Nilai Perusahaan Risma Oktavia; Baharuddin Saga
Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika Vol 4 No 4 (2026): Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Inform
Publisher : Shofanah Media Berkah

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Abstract

This study aims to analyze the effect of capital intensity, thin capitalization, and tax avoidance on firm value in Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study employs a quantitative approach using a purposive sampling method. Data were analyzed using panel data regression with hypothesis testing through the F-test and t-test. The results indicate that capital intensity, thin capitalization, and tax avoidance simultaneously affect firm value. Partially, capital intensity and thin capitalization have no significant effect on firm value, while tax avoidance has a negative effect on firm value. These findings indicate that investors tend to perceive tax avoidance practices as a negative signal that may reflect corporate governance risks and uncertainty. Meanwhile, investment decisions in fixed assets and the use of debt-based financing are not significant factors influencing investors’ valuation of Cyclicals sector companies.
Co-Authors Baharuddin Saga