LAWSUIT JURNAL PERPAJAKAN
Vol. 1 No. 2 (2022)

Pengaruh Tax Avoidance, Ukuran Perusahaan Dan Leverage Terhadap Firm Value

Mega Putri Utami (UNIVERSITAS SERANG RAYA)
Santi Octaviani (Unknown)
Entis Haryadi (UNIVERSITAS SERANG RAYA)



Article Info

Publish Date
20 Oct 2022

Abstract

This study aims to determine the effect of tax avoidance on firm value, company size on firm value and leverage on firm value and to determine the effect of tax avoidance, company size and leverage on firm value in Mining Sector Companies listed on the Indonesia Stock Exchange for the 2015-2020 period. This research was conducted using quantitative methods with an associative approach. The population of this study was 47 companies and 9 companies were sampled using the purposive sampling method. Data analysis using SPSS version 25. Based on the results, it can be partially concluded that: 1) Tax Avoidance has no significant effect on Firm Value, 2) Company Size has a significant influence on Firm Value, 3) Leverage has a significant influence on Firm Value. And based on the results simultaneously concluded that Tax Avoidance, Company Size and Leverage have a significant influence on Firm Value.

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Journal Info

Abbrev

JUMA

Publisher

Subject

Economics, Econometrics & Finance

Description

Lawsuit perpajakan diterbitkan oleh program studi Akuntansi Fakultas Ekonomi dan Binis Universitas Serang Raya dengan ISSN 28280709 dan terbit 2 kali dalam 1 tahun yaitu April dan ...