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All Journal Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Anita Tarihoran
Universitas Mikroskil Medan, Sumatera Utara, Indonesia
Economics, Econometrics & Finance

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Peran Nilai Perusahaan dalam Memediasi Faktor – Faktor yang Mempengaruhi Tax Avoidance di Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Anita Tarihoran
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v7i2.6077

Abstract

This research aims to determine and analyze the factors that influence Tax Avoidance and Firm Value as a mediating variable at non-financial companies listed in Indonesia Stock Exchange for the 2019-2021 period. The population in this research were 679 companies. The sampling method used in this research was purposive sampling and obtained 296 companies as the sample. Analysis of data method used is a quantitative method using a structural equation model with the SmartPLS. The results show that Profitability (ROA), Liquidity (CR), Leverage (DAR) have no effect on Tax Avoidance (ETR) through Firm Value (PBV) at non-financial companies listed in Indonesia Stock Exchange for the 2019-2021 period.
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