Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal Asian Journal of Management Analytics
Darmawan, Davi Judha
Unknown Affiliation
Decision Sciences, Operations Research & Management

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
The Effect of Tax Avoidance on Firm Value in Non-Cyclical Consumer Sector Companies Listed on the Indonesia Stock Exchange 2018-2022 Darmawan, Davi Judha; Raainaa, Nural Achmad; Sofianti, Evin
Asian Journal of Management Analytics Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v3i1.8316

Abstract

This study intends to examine the impact of tax evasion on the value of firms in the Non-Cyclical Consumer sector listed on the Indonesia Stock Exchange from 2018 to 2022. The study includes a population of 125 companies and a sample of 22 companies. The findings indicated that the tax evasion variable had a non-significant negative impact on business value, however the state ownership and foreign ownership variables had a substantial negative impact on firm value. This study's addition to the literature is based on empirical research carried out in the Non-Cyclical Consumer sector in Indonesia. It focuses on examining the impact of tax evasion, local ownership, and foreign ownership on business value. This study addresses a research vacuum by emphasizing the significance of examining the impact of tax evasion, local ownership, and foreign ownership on business value, a topic that has not received extensive attention in existing literature.
Co-Authors Raainaa, Nural Achmad Sofianti, Evin