The Effect of Firm Value and Company Size on Tax Avoidance in Property Companies Listed on the Indonesia Stock Exchange 2016-2020

Sherli Ali(1*), Nuraisyiah Nuraisyiah(2), Masnawaty Sangkala(3),

(1) Universitas Negeri Makassar
(2) Universitas Negeri Makassar
(3) Universitas Negeri Makassar
(*) Corresponding Author



Abstract


This study aims to determine the simultaneous and partial effect of company value and company size on tax avoidance in property companies listed on the IDX for the 2016-2020 period. The variables of this study are: (1) Firm Value as the first independent variable (X1) as measured by Tobin's Q, (2) Company Size as the second independent variable (X2) as measured by Ln Total Assets, and (3) Tax Avoidance (Tax Avoidance) as the dependent variable (Y) as measured by the Cash Effective Tac Rate CETR). The population of this study were all property companies listed on the Indonesia Stock Exchange for the 2016-2020 period, totaling 65 companies, while the sample consisted of 22 companies with a time frame of 5 years so that 110 samples were taken using a purposive sampling technique. Data collection was carried out using the documentation method. Data analysis was carried out by testing classical assumptions and testing hypotheses with the help of IBM SPSS Ver. software. 25.00 for windows.

Keywords


Firm Value; company size; tax avoidance(Tax Avoidance)

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