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Khrisna Anggun Yuliana
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Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Pengaruh Tax Avoidance terhadap Nilai Perusahaan Dimoderasi oleh Profitabilitas terdaftar di Bursa Efek Indonesia Khrisna Anggun Yuliana; Ng Husin
JOURNAL INTELEKTUAL Vol 3 No 2 (2024): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v3i2.187

Abstract

Introduction/Main Objectives: To examine the effect of tax avoidance practices on company value in the agricultural sector, especially palm oil, listed on the Indonesia Stock Exchange. Background Problems: Tax avoidance practices can be viewed as management efforts to maximize personal welfare, but this practice can have a negative impact on company value in the long term. Novelty: This study does not only stop at analyzing the relationship between tax avoidance and company value, but also explores more deeply the role of profitability as a moderating variable. Research Methods: Purposive sampling is used to select samples of companies that meet certain criteria with analysis carried out using multiple linear regression, by first conducting a classical assumption test. Findings/Results: Shows that tax avoidance can have a positive impact on company value, and profitability can strengthen the relationship between tax avoidance and company value. Conclusion: Efficiency practices in financial management through tax avoidance can increase company value in the context of the Indonesian palm oil industry.
The Impact of Tax Avoidance on Firm Value with Profitability as a Moderating Variable : Case Study of Agricultural Companies Listed on the IDX 2020-2022 Shofwatun Hasna; Khrisna Anggun Yuliana; Husin; M. Imam Suswandoyo
JOURNAL INTELEKTUAL Vol 4 No 1 (2025): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v4i1.210

Abstract

Introduction/Main Objectives: To ultimately increase profits, the value of the Company, especially in the agricultural sector which has its own characteristics and challenges. Background Problems: The phenomenon of tax avoidance carried out by agricultural sector companies and its impact on company value, as well as the role of profitability as a moderating variable in the relationship. Novelty: Focus on the effect of tax avoidance on company value in the agricultural sector with an emphasis on the role of profitability as a moderating variable. Research Methods: Using a quantitative approach, the study population consists of agricultural sector companies listed on the IDX during the period 2020-2022 using statistical software (SPSS). Finding/Results: Tax avoidance can increase company value, profitability does not function as a reinforcement in the relationship, which indicates that other factors may be more influential in this context. Conclusion: This study concludes that tax avoidance has a significant influence on company value in the agricultural sector listed on the Indonesia Stock Exchange. However, profitability does not function as a moderating variable that strengthens the relationship between tax avoidance and company value.
Co-Authors Husin M. Imam Suswandoyo Ng Husin Shofwatun Hasna