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All Journal Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Husaini
Universitas Malikussaleh
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TAX AVOIDANCE AS A MODERATOR OF TAX RATE, LEVERAGE, DIVIDEND POLICY, FIRM SIZE, AND FIRM VALUE Miladi Sutanti; Darmawati Muchtar; Rico Nur Ilham; Ghazali Syamni; Husaini; Jummaini
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 8 (2026): JULY
Publisher : RADJA PUBLIKA

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Abstract

This study examines the effects of effective tax rate, leverage, dividend policy, and firm size on firm value, with tax avoidance as a moderating variable, among food and beverage companies listed on the Indonesia Stock Exchange during 2020–2024. A quantitative panel-data design was applied to 57 companies selected through purposive sampling, producing 285 firm-year observations. Secondary data were obtained from annual financial reports and analyzed using EViews. Random effects models were selected for the direct-effect specifications, whereas the interaction model used fixed effects. The findings show that tax rate, dividend policy, firm size, and tax avoidance do not have significant direct effects on firm value. Leverage has a negative and significant effect at the 10% level. Tax avoidance does not moderate the relationship between tax rate and firm value, but it significantly weakens the relationships of leverage, dividend policy, and firm size with firm value. The results indicate that debt and tax-planning decisions should be evaluated jointly because aggressive tax avoidance can intensify the adverse market implications of financing and corporate-scale decisions.
Co-Authors Aiyub Aiyub Akhyar, Chairil Cut Tria Faradilla Darmawati Mukhtar Dinda Mutiara Dwi Selvi Wulandari Enik Wijayanti Fazliati Ghazali Syamni Hawa Zahrani Ikhsan Nur Ilham Ikramuddin, Ikramuddin Iswadi Jummaini Malika Alia Kasta Marzuki Marzuki Matriadi, Faisal Miladi Sutanti Muchtar, Darmawati Muhammad Dava Rizki Munira Ulfa Muttaqien Nur Balkis Nurhasanah Nurlela Rico Nur Ilham Riga Sanjaya Rina Humaira Sapna Biby Tasya Handayani Tista Febriani Wahyuddin Wardhiah, Wardhiah Widya Lestari Nst Yuda Ramadan Zulfan