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All Journal Jurnal Paradigma Akuntansi
Devina Juliani Putri
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Economics, Econometrics & Finance Social Sciences

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PENGARUH TAX AVOIDANCE DAN INOVASI TERHADAP NILAI PERUSAHAAN Devina Juliani Putri; Estralita Trisnawati
Jurnal Paradigma Akuntansi Vol. 4 No. 4 (2022): Oktober 2022
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v4i4.21459

Abstract

This research aims at the role of tax avoidance and innovation implementation toward firm value on food and beverage industry listed on the Indonesia Stock Exchange during 2014-2019. Sample was selected using purposive sampling method and the valid data was 13companies. Data processing techniques using multiple regression analysis with the help ofSPSS program (Statistical Product and Service Solution) for Windows, SmartPLS 3.0 and Microsoft Excel 2016. The results of this study indicate that tax avoidance have a significant influence on firm value positively and innovation does not have significant influence on firm value. The implication of this study is that tax avoidance that companies does to reduce tax burden will increase the firm value and that innovation does not increase firm value.
Co-Authors Estralita Trisnawati