<![CDATA[This study investigates the moderating role of Good Corporate Governance (GCG) in the relationship between tax avoidance and firm value. The study focuses on non financial companies listed on the Indonesia Stock Exchange (IDX) between 2021-2025. The sampling technique applied purposive sampling based on specific criteria, and the study employs secondary data from annual reports and governance scores. Moderated Regression Analysis (MRA) with EViews is used to test the hypotheses and examine whether GCG strengthens or weakens the effect of tax avoidance on firm value. This methodological approach allows for a comprehensive evaluation of the interaction between tax avoidance, governance quality, and firm performance. The results show that tax avoidance significantly affects firm value, while Good Corporate Governance moderates this relationship by reducing agency conflicts and reputational risks. Strong governance practices enhance investor confidence and sustain firm value creation. This research contributes to clarifying inconsistent findings in prior studies and emphasizes the importance of governance mechanisms in balancing tax efficiency with long-term firm value.]]>
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