PENGARUH PENGHINDARAN PAJAK TERHADAP NILAI PERUSAHAN PADA PERUSAHAAN MANUFAKTUR SUB-SEKTOR TEKSTIL DAN GARMENT YANG TERDAFTAR DI BEI PADA TAHUN 2018-2020

Abstract

: This study aims to examine whether tax evasion affects the value of manufacturing companies in the textile and apparel sub-sector listed on the Indonesia Stock Exchange in 2018-2020. The sample used in this study was 51 samples and the method used was hypothesis testing using linear analysis. The results of this study indicate that tax avoidance harms firm value. And from the T-test, it can be seen that the significance value is greater than 0.05, namely 0.928, it can be seen that the coefficient of determination of this study shows that the tax avoidance variable only affects 13% of the firm value. while 87% is influenced by other variables, besides tax avoidance other variables affect the value of a company.