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All Journal International Journal of Economics, Management, Business, and Social Science International Journal of Social, Economic, and Business
Oktavia, Windy Dwi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Exploring The Dynamics Of Tax Avoidance On Firm Value: Insights From Recent Research Trends And Cluster Analysis Oktavia, Windy Dwi; Indarwati , Tias Andarini; Kautsar , Achmad
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 2 (2024): May 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i2.417

Abstract

This study examines the relationship between tax avoidance and firm value, a topic that has gained importance in recent years. The study highlights tax avoidance strategies that involve various methods such as tax deferral, tax arbitrage, and income manipulation to reduce tax liabilities. The findings indicate that effective tax avoidance practices can enhance corporate value; however, this relationship is influenced by factors such as corporate governance structure, ethical considerations, and the regulatory environment. The study employs VOS Viewer to analyze data from 71 relevant articles identified from the Scopus-ScienceDirect database across six major fields, including Business, Management, and Accounting, as well as Social Sciences. Cluster analysis reveals three primary focuses: tax avoidance, firm value, and tax planning. The first cluster indicates that tax avoidance can influence investor perception and valuation, while the second cluster examines how effective tax planning can improve a company's financial performance. The third cluster explores the relationship between tax avoidance and firm value, emphasizing the importance of in-depth analysis to understand the interaction between tax strategies, governance mechanisms, and investor perceptions. The research findings show that the topics of tax avoidance and firm value evolved from 2019 to 2021, with the main concentration on the topics of firm, firm value, and tax avoidance, as well as several smaller but significant topics.
Scientometrics Approach: Online Review Customer and Purchase Decision Sholeh, Badrus; Yunianto, Tias Andarini; Kautsar, Achmad; Paramita, R.A. Sista; Indriastuty, Nina; Nugrahanti, Ratri Buda; Oktavia, Windy Dwi
INTERNATIONAL JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND SOCIAL SCIENCE (IJEMBIS) Vol. 4 No. 2 (2024): May 2024
Publisher : CV ODIS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59889/ijembis.v4i2.423

Abstract

In the digital era, online customer reviews play a crucial role in consumer decision-making processes. This study aims to analyze these reviews to gain insights into the quality and reliability of products and services. Using VOS Viewer, data from 455 relevant articles identified from the Science Direct database in the fields of Business, Management and Accounting, Economics, Econometrics and Finance, and Social Sciences were analyzed. The cluster analysis revealed five main clusters: (1) Strategic Integration and Digital Transformation in B2B Markets, (2) Influencer Dynamics and Consumer Engagement in the Digital Era, (3) Digital Consumer Engagement and Motivation on Social Platforms, (4) Consumer Behavior and Brand Dynamics in Environmental and Social Contexts, and (5) Digital Loyalty and Purchase Dynamics, (6) Pandemic Risk and Sustainable B2B Marketing Dynamics, (7) Consumer Response and CSR Dynamics in Service Encounters, (8) Digital Innovation and Capability in Business Customer Servitization, (9) Customer Agility and Success in Virtual Reality Marketing, (10) Elevated Customer Experience in Social Presence Marketing, (11) Personalized Industrial Marketing and Privacy Concerns, (12) Export Performance and Supplier Relationships in Immigrant-Led Management. By leveraging this technology and effectively managing customer relationships, businesses can build a competitive advantage and achieve sustainable growth in an increasingly digital market
The Effect of Debt Policy, Profitability, and Tax Avoidance on Firm Value with Dividend Policy as a Moderating Variable in Energy Sector Companies Listed on the Indonesia Stock Exchange During the 2018–2022 Period Oktavia, Windy Dwi
International Journal of Social, Economic, and Business Vol. 2 No. 1 (2025): September 2025 (In Press)
Publisher : Lavish Opulent Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1512/r4yjgq82

Abstract

This study aims to determine the effect of debt policy, profitability, and tax avoidance on firm value, with dividend policy as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The data used is quantitative, sourced from secondary data. The population consists of 59 energy sector companies listed on the IDX from 2018 to 2022. The sampling technique used is purposive sampling, resulting in a sample of 21 companies. Data analysis was performed using path analysis with the assistance of AMOS 24 software. The results indicate that debt policy does not have a significant impact on firm value. Profitability has a significant positive effect on firm value. Tax avoidance has a significant negative impact on firm value. Dividend policy does not significantly moderate the effects of debt policy, profitability, and tax avoidance on firm value. Therefore, companies in the energy sector should focus on their profitability levels, as it positively influences firm value. Additionally, energy sector companies should avoid tax avoidance practices, as they negatively impact firm value.
Co-Authors Badrus Sholeh Indarwati , Tias Andarini Indriastuty, Nina Kautsar , Achmad Kautsar, Achmad Nugrahanti, Ratri Buda R.A. Sista Paramita Yunianto, Tias Andarini