The Effect of Tax Avoidance, Debt Policy, and Leverage on Company Value (in Manufacturing Companies That Have Been Listed on IDX Period 2019-2021)
Pengaruh Penghindaran Pajak (Tax Avoidance), Kebijakan Hutang, dan Leverage terhadap Nilai Perusahaan (pada Perusahaan Manufaktur yang Telah Terdaftar di BEI Periode Tahun 2019-2021)
DOI:
https://doi.org/10.21070/ups.1494Keywords:
tax avoidance, debt policy, leverage, company valueAbstract
This research is entitled The Effect of Tax Avoidance, Debt Policy and Leverage on Company Value (in Manufacturing Companies That Have Been Listed on the IDX for the 2019-2021 Period). The purpose of this study is to determine the effect of tax avoidance, debt policy and leverage on company value. This research is a type of quantitative research that uses secondary data in the form of annual company reports. The sample in the study was 50 manufacturing companies. The techniques used to analyze the data in this study used descriptive tests, classical assumption tests, and multiple linear regression analysis. The data was processed using the SPSS26 program. The results of this study found that (1) tax avoidance was found to have no effect on company value, (2) debt policy was found to have sufficient evidence to affect company value, (3) leverage was found to have negative effect on company value.
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