PENGARUH PENGHINDARAN PAJAK DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN SUSTAINABILITY REPORTING SEBAGAI VARIABEL MODERASI

Abstract

This study aims to investigate the influence of tax avoidance measured by Effective Tax Rate (ETR) towards firm value measured by Tobin’s Q ratio. Also, this study examines the role of sustainability reports with material topics such as economy, social, and environment in moderating the relationship of tax avoidance toward firm value.
This research uses quantitative methods. The sample consist of consumer non-cyclicals listed on the Indonesian Stock Exchange in 2019-2021 using purposive sampling method. Data analysis used in this research is moderated regression analysis (MRA) with a total sample of 162.
The results of this study confirm that tax avoidance has no significant effect on firm value. Also, sustainability reports disclosure has no moderating effect on the relationship of tax avoidance towards firm value.