PENGARUH PENGHINDARAN PAJAK DAN PERTUMBUAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI MODERASI

Authors

  • Hendrawati STIE INDONESIA JAKARTA
  • Ari Suharno STIE Indonesia Jakarta
  • Merliyana STIE Indonesia Jakarta

Abstract

This study aims to examine the influence of tax avoidance and company growth on company value with profitability as a moderator in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This study uses an associative research method with a quantitative approach, measured using a panel data regression method with Eviews 12. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2022-2024. The sample was determined using a purposeful sampling method, with a sample size of 92 manufacturing companies, resulting in a total of 276 observations. The data used in this study are secondary data. The data collection technique uses a documentation method through the official website www.idx.co.id.  The research results show that tax avoidance partially affects firm value. Meanwhile, firm growth partially has no effect on firm value. Profitability does not moderate the effect of tax avoidance and firm growth on firm value.

Keywords: Tax Avoidance, Corporate Growth, Firm Value, and Profitability

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Published

2025-12-04

How to Cite

Hendrawati, Suharno, A., & Merliyana. (2025). PENGARUH PENGHINDARAN PAJAK DAN PERTUMBUAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI MODERASI . Prosiding Konferensi Riset Akuntansi Riau, 3(1), 422–445. Retrieved from https://prosiding.konrariau-iaikapd.web.id/index.php/konra/article/view/90

Issue

Vol. 3 No. 1 (2025): The 1 th Riau International Conference of Accounting

Section

Articles