Universitas Bhayangkara Jakarta Raya

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Khasanah, Uswatun (2023) The Effect of Tax Avoidance and Capital Structure on Firm Value (Empirical Study of Financial Companies Listed on The IDX For the 2017 – 2021 Period). In: Contemporary Exploration of Social Sciences in the Post Pandemic Era - 1. NCM Publishing House, Tarar. ISBN 978-605-73822-8-3

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Abstract

The purpose of this study is to estimate and partially examine the effect of tax avoidance and capital structure on firm value. The type of research used is quantitative research. The population of this study is financial companies listed on the Indonesia Stock Exchange during 2017 – 2020, a total of 43 samples with 215 observations were obtained through the purposive sampling technique. The data analysis method used is panel data regression analysis with the help of Eviews version 12. The results of this study indicate that tax avoidance has a positive but not significant effect on firm value. Capital structure has a negative and significant effect on firm value. The limitations of this study are that there is the possibility of human error during data tabulation and there is also the possibility of using inappropriate formulas.

Item Type:	Book Section
Subjects:	Ilmu Sosial > Ekonomi > Akuntansi
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	Uswatun Khasanah
Date Deposited:	15 Jan 2024 02:40
Last Modified:	15 Jan 2024 02:40
URI:	http://repository.ubharajaya.ac.id/id/eprint/25703

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