The Effect of Tax Avoidance and Capital Structure on Firm Value With Firm Size as a Moderating Variable

Sehabul Mukhlis (Universitas Pamulang)
Nofryanti (Universitas Pamulang)

International Journal of Economics, Business and Innovation Research
Vol. 5 No. 05 (2026): International Journal of Economics, Business and Innovation Research( IJEBIR)

Abstract This study aims to examine the effect of tax avoidance and capital structure on firm value with firm size as a moderating variable in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. This research employed a quantitative method with a causal associative approach. The population consisted of 91 mining companies listed on the IDX, while the sample was selected using purposive sampling, resulting in 19 companies with a total of 95 observations. Secondary data were analyzed using panel data regression and Moderated Regression Analysis (MRA) with EViews 13. The results show that tax avoidance has a positive and significant effect on firm value, capital structure has no significant effect on firm value, and firm size moderates the relationship between tax avoidance, capital structure, and firm value.