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All Journal Jurnal Buana Akuntansi BERNAS: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Bina Bangsa Bima Journal : Business, Management and Accounting Journal Jurnal Abdimas Dedikasi Kesatuan Jurnal Iman dan Spiritualitas Journal Of Human And Education (JAHE) Innovative: Journal Of Social Science Research Equivalent : Journal of Economic, Accounting and Management Journal of Accounting Inaba Journal Economic Business Innovation Pajak dan Manajemen Keuangan Green Economics: International Journal of Islamic and Economic Education Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Liya Setiawati
Sekolah Tinggi Ilmu Ekonomi Gema Widya Bangsa
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Nursing Public Health Social Sciences Veterinary Other

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The Impact Of Tax Avoidance On Firm Value Achmad Subagdja; Muhammad Syahrudin; Liya Setiawati
Journal of Accounting Inaba Vol. 3 No. 2 (2024): Volume 3 Number 2, December 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i2.362

Abstract

Taxes are crucial because the government uses them to fund public welfare and development. Tax revenue in 2022 demonstrates an equally dispersed economic recovery in Indonesia across a number of industries. However, due to a number of factors, including instances of tax avoidance and corporate practices that exploit technicalities in tax laws, Indonesia's tax collection has fallen short of its proper amount. This study sought to ascertain how tax evasion affected the company value of coal mining businesses that were listed between 2018 and 2021 on the Indonesia Stock Exchange. Panel data regression analysis techniques are employed in the data analysis method using the Eviews version 12 software. Choosing model estimates the Chow test, Hausman test, Langrange multiplier test, normality test, panel data regression test, and hypothesis testing is how data testing is done. The analysis concluded that there is no relationship between tax avoidance and corporate value.
Co-Authors Achmad Subagdja Achmad Subagdja Edwin Karim Erna Herlinawati Hery Widijanto Imbrani, Hari Laras Angelia Nirwana Sari Linda Novianti Muhammad Syahrudin Muhardi Muhardi Muhardi Muhardi Nisa Raudatul Janah Nurrohmat, Asep Gema Rahmadika, Sarah Somantri, Asep Sri Haryati Surachman Surjaatmadja Syam Gunawan Tasya Aspiranti Wijaya, Dina Yulia Wiwit Pawitri Yuliani Istiqomah