THE EFFECT OF ORGANIZATIONAL CAPITAL AND FIRM VALUE ON TAX AVOIDANCE

Nanda Avrellia Putri, Anny Widiasmara, Nik Amah

Abstract


The main objective of this study is to analyze the influence of organizational capital and firm value on tax avoidance practices in food and beverage industry companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2020. The research sample consisted of 80 companies selected using purposive sampling techniques based on certain criteria set by the researcher so that the data used was relevant to the research focus. The research approach used was a quantitative method, with multiple linear regression analysis techniques processed using SPSS version 25 software. The results of the analysis showed that the organizational capital variable did not have a significant influence on the level of tax avoidance. On the contrary, firm value was shown to have a significant negative influence on GETR, which indicates that the decrease in firm value is correlated with the increasing level of tax avoidance, so that tax burden reduction strategies tend to be carried out more by companies with lower market values.


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