Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES)
Vol. 4 No. 1 (2024): The 4th Conference on Management, Business, Innovation, Education and Social Sc

THE EFFECT OF TAX AVOIDANCE ON COMPANY VALUE IN INDONESIA

Sindy - (Universitas Internasional Batam)



Article Info

Publish Date
04 Apr 2024

Abstract

The aim of the findings of this research is to discover and investigate how tax avoidance affects firm value in Indonesia. State ownership, foreign ownership, company size also affect the value of companies in Indonesia. This research argues that tax evasion and other elements do not necessarily add value to Indonesian firms. Data from entities listed as LQ45 on the Indonesia Stock Exchange between 2017 and 2021 which of course can be used in findings based on this research. Purposive sampling is the procedure used when collecting research samples. The population of entities listed on the IDX is 810 companies, of which 45 companies are included in the LQ45 sample with a total sample data of 225. The findings based on this study prove that tax avoidance, state ownership and foreign ownership are not necessarily capable of having a significant effect on firm value, while company size is certainly capable of providing a positive influence on firm value.

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Journal Info

Abbrev

combines

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Subject

Aerospace Engineering Arts Social Sciences Other

Description

Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conducting a research is one of the implementations of Three Pillars of Higher Education that has a crucial role for the development of science, technology, and arts as well as for the improvement of the welfare ...