Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
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This Author published in this journals
All Journal International Journal of Economics, Business and Innovation Research
Sehabul Mukhlis
Universitas Pamulang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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The Effect of Tax Avoidance and Capital Structure on Firm Value With Firm Size as a Moderating Variable Sehabul Mukhlis; Nofryanti
International Journal of Economics, Business and Innovation Research Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i05.6196

Abstract

Abstract This study aims to examine the effect of tax avoidance and capital structure on firm value with firm size as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. This research employed a quantitative method with a causal associative approach. The population consisted of 91 mining companies listed on the IDX, while the sample was selected using purposive sampling, resulting in 19 companies with a total of 95 observations. Secondary data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews 13. The results show that tax avoidance has a positive and significant effect on firm value, capital structure has no significant effect on firm value, and firm size moderates the relationship between tax avoidance, capital structure, and firm value.
Co-Authors Nofryanti