Browsing by Author "Zeroual, Sif Eddine"

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    Investors’ Reaction To Tax Avoidance: Evidence From Indonesia
    (University of Batna 1, 2022-12-31) Zeroual, Sif Eddine; Ben Berrah, Samir
    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).