Record Detail

Pembimbing: Edy Sukarno-- This study aims to determine the effect of tax avoidance on firm value and identify the
moderating effect of good corporate governance in this digital era. The sample of this
research is Indonesia Public Companies which listed on the Indonesia Stock Exchange
and follow the Corporate Governance Perception Index (CGPI) award event from
2017 to 2021. The research data is secondary data and the determination of the
research sample using the purposive sampling method produces a final sample of 6
companies with a total sample of 30 observations in 5 years. Hypothesis testing and
data processing were tested using panel data analysis using the E-views version 10
program. The results show that tax avoidance activities have a positive effect on firm
value and corporate governance has a moderating effect that is weaken the
relationship between tax avoidance and firm value.