Pengaruh Penghindaran Pajak Dan Ukuran Perusahaan Terhadap Nilai Perusahaan

Abstract

The Effect of Tax Avoidance and Company Size on Company Value (Empirical Study of Basic and Chemical Industry Manufacturing Companies Listed on the Indonesia Stock Exchange 2020-2023). This study aims to determine the effect of tax avoidance and company size on company value in basic and chemical industry manufacturing companies listed on the Indonesia Stock Exchange (IDX). This research is a quantitative study with data collection techniques documentation of financial statements of basic and chemical industry manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. The sampling technique used is purposive sampling technique using a research population of 272 company financial report data and samples taken as much as 116 financial report data of basic and chemical industry manufacturing companies listed on the Indonesia Stock Exchange consisting of various sub-sectors including the pulp and paper sub-sector, cement sub-sector, animal feed sub-sector, plastic and packaging sub-sector, chemical sub-sector, wood and processing sub-sector, porcelain and glass ceramics sub-sector, and metal and similar sub- sectors. From the results of the study, it can be concluded that tax avoidance and company size simultaneously affect the value of basic and chemical industry manufacturing companies listed on the IDX for the 2020-2023 period