PENGARUH TAX AVOIDANCE DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR TAMBANG YANG LISTING DI BEI PERIODE 2018-2020

Abstract

The purpose of this study is to describe and analyze the impact of tax avoidance and profitability on corporate value of companies in the mining sector listed on the Indonesian Stock Exchange during the period 2018-2020. The data used are secondary and quantitative data collected from IDX. The number of companies in the mining sector used as the research sample is 9 companies for 3 years using the targeted sampling method. Data processing using descriptive statistics testing, traditional acceptance testing, multiple linear regression, hypothesis testing, and certainty testing using SPSS v23 software showed no significant effect between ETR on price versus book, ROA is not material to price to book, ETR and ROA are not related to price to book ratio.