Résumé:
The main objective of this study is to
determine the effect of tax avoidance on firm
value. The study sample consists of 164
firms listed in the Indonesian capital market
(IDX) from the period of 2017 to 2019. The
results of the multiple regression analysis
show that Tax avoidance has a significant
negative impact on firm value. Furthermore,
the results demonstrate the pervasiveness of
tax avoidance in the average firms listed in
(IDX).