Role of Tax Avoidance and Financial Performance to Increase Firm Value
Journal Title: International Journal of Social Science And Human Research - Year 2023, Vol 6, Issue 10
Abstract
The objective of this research is to determine the role of Tax Avoidance and financial performance in improving the firm value of the manufacture companies listed in Indonesia Stock Exchange (BEI). Financial report data in this research is 35 data from seven manufacturing industry companies, five years period 2017 until 2021. This study used a quantitative approach to testing hypotheses used the technique of path analysis performed through linear regression analysis. The result of this research is Tax Avoidance did not give influence to financial performance, and also did not give influence to increase firm value. The result of this research is Tax Avoidance which gives influence to increase firm value. Investors can see the three variables as a consideration for investment decision making.
Authors and Affiliations
Rohmawati, Agus Ismaya Hasanudin, Iis Ismawati
Keywords
Related Articles
- EP ID EP722837
- DOI 10.47191/ijsshr/v6-i10-86
- Views 59
- Downloads 0
A Bibliometric Analysis of Perceived Organizational Support and Performance using Vosviewer
The purpose of this research is to explore and analyze research trend on perceived organizational support and performance using the Scopus database. A literature review was used in this study by conducting a bibliometric...
Institutional Embeddedness in Economic Rice Farmer: A Case Study in Duriaasi Village, Southeast Sulawesi
This article focuses on the role of institutions in Duriaasi Village, Konawe Regency, in improving the welfare of farmers through efficient rice field management. The farmers have been able to increase their productivity...
Teachers’ Competence and its Influence on Effective Implementation of Competency Based Curriculum in Public Primary Schools in Machakos County, Kenya
The government of Kenyan with an aim of enhancing the system of education standardreplaced the 8.4.4 with 2.6.3.3.3. This crucial change was deemed necessary globally since it ensures development of current job market kn...
Correlation among Instructional Leadership, Work Commitment, and Teacher Work Discipline toward Students Learning Achievement at Elementary Schools in Haur Gading District
This study tries to analyze the correlation between the principal's instructional leadership, teacher work commitment and teacher work discipline with student achievement. This research approach is quantitative with fact...
Urban Water Poverty: X-raying the Albatross among Public Water Supply Agencies in Port Harcourt Municipality, Rivers State, Nigeria
One of challenges facing urban mangers especially in the developing countries deals with their inability to meet the water needs of the ever increasing population of its urban dwellers. The present study examined the cha...