Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal International Journal of Management and Business Applied
Annathasia P. Erasashanti
Perbanas Institute
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Firm Value Determinants: Tax Amnesty, Profitability, Capital Intensity, and the Moderating Role of Tax Avoidance Nurhana Nurhana; Annathasia P. Erasashanti
International Journal of Management and Business Applied Vol. 5 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijmba.v5i2.1909

Abstract

Purpose – To examine the effect of tax amnesty, profitability, and capital intensity on firm value with tax avoidance as a moderating variable. Methodology/approach – This study used panel data from 15 consumer goods companies listed on the Indonesia Stock Exchange during 2016–2024 and analyzed the data using the Random Effect Model (REM) and Moderated Regression Analysis (MRA) with EViews 12. Findings – Profitability has a positive and significant effect on firm value, while tax amnesty and capital intensity have no significant effect. Tax avoidance significantly weakens the relationship between profitability and firm value but does not moderate the effects of tax amnesty and capital intensity. Novelty/value – This study provides empirical evidence on the moderating role of tax avoidance in the relationship between tax amnesty, profitability, capital intensity, and firm value in Indonesian consumer goods companies.
Co-Authors Nurhana Nurhana