<![CDATA[This study aims to analyze the influence of tax avoidance and dividend policies on the value of companies with managerial ownership as a moderation variable in energy sector companies listed on the Indonesia Stock Exchange (IDX) for the 2022-2024 period. This research uses a quantitative approach with secondary data obtained from the company's annual reports and financial statements. This research sample uses the purposive sampling method so that 47 companies were obtained with a total of 141 observations. Data analysis was carried out using panel data regression and Moderated Regression Analysis (MRA). The results of this study show that tax avoidance does not have a significant effect on the value of the company. On the other hand, the dividend policy has a significant effect on the value of the company. The results of the moderation test showed that managerial ownership was not able to moderate the relationship between tax avoidance and company value. In addition, managerial ownership is also unable to moderate the relationship between dividend policy and company value. These findings suggest that investors tend to pay more attention to dividend policies in valuing companies, while tax avoidance practices and the level of shareholding by management have not been factors that significantly affect the company's value in energy sector companies during the study period.]]>
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