OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Vol 9 No 1 (2024): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi

EFFECT OF TAX AVOIDANCE, TAX RISK, AUDIT TENURE, ON FIRM VALUE: ECONOMICS

Dewi, RR Dewi (Unknown)
Sri Hartono (Unknown)
Endang Masitoh (Unknown)

Article Info

Publish Date
30 Dec 2024

Abstract

This research aims to examine the influence of tax avoidance, tax risk, audit tenure and financial performance on firm value. The population in this research is 147 manufacturing companies listed on the IDX in the 2019-2023 period. The sampling technique uses purposive sampling. The total data that can be processed is 199. The result is that tax avoidance and tax risk have no effect on firm value. Different results on financial performance and audit tenure which influence firm value. Tax risk is still a new thing for research in Indonesia, so many companies pay less attention because they already carry out tax planning and tax management and manage tax risk management.

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Journal Info
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Website

Abbrev

oikos

Publisher

Universitas Pasundan

Subject

Economics, Econometrics & Finance Education Social Sciences

Description

OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi is a scientific journal in Jurusan Pendidikan Ekonomi, Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pasundan that serves as a media for publication of ideas, studies and quality research results related to Economic and Economic Education ...