Investors’ Reaction To Tax Avoidance: Evidence From Indonesia

Zeroual, Sif Eddine; Ben Berrah, Samir

dc.contributor.author	Zeroual, Sif Eddine
dc.contributor.author	Ben Berrah, Samir
dc.date.accessioned	2023-03-21T11:40:19Z
dc.date.available	2023-03-21T11:40:19Z
dc.date.issued	2022-12-31
dc.identifier.citation	Zeroual, S E.& Ben Berrah, S. (2022), Investors’ Reaction To Tax Avoidance: Evidence From Indonesia. Industrial Economics Journal –Khezzartech. (12(02). 24-48	fr_FR
dc.identifier.issn	1112-7856
dc.identifier.other	2588-2341
dc.identifier.uri	http://dspace.univ-batna.dz/xmlui/handle/123456789/3974
dc.description.abstract	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).	fr_FR
dc.language.iso	en	fr_FR
dc.publisher	University of Batna 1	fr_FR
dc.subject	Tax avoidance	fr_FR
dc.subject	Firm value	fr_FR
dc.subject	Impact	fr_FR
dc.subject	Proxy	fr_FR
dc.title	Investors’ Reaction To Tax Avoidance: Evidence From Indonesia	fr_FR
dc.type	Article	fr_FR