Asian Journal of Management Analytics
Vol. 3 No. 1 (2024): January 2024

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 (Unknown)
Raainaa, Nural Achmad (Unknown)
Sofianti, Evin (Unknown)



Article Info

Publish Date
05 Mar 2024

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.

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Journal Info

Abbrev

ajma

Publisher

Subject

Decision Sciences, Operations Research & Management

Description

The Asian Journal of Management Analytics (AJMA) is a journal focused on the theory and application of data analytics and its applications in contemporary business, economics, and management disciplines. These disciplines include accounting, finance, management, marketing, economics ...