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Analisis Pengaruh Penghindaran Pajak dan Profitabilitas Terhadap Nilai Perusahaan Sektor Barang Konsumsi Tahun 2019-2023

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 20 No. 1 (2025) · pp. 91–97

DOI
10.52062/jaked.v20i1.4610
ISSN
2621-6787, 1978-4848
Published
2025-04-24
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng
License
creativecommons.org/licenses/by-sa/4.0

Abstract

The purpose of this study was to analyze the influence of various factors, namely tax avoidance and profitability on firm value. The samples used in this study were 6 companies. This study uses version 29 of the SPSS software application as a research data test tool for 30 samples in this study. This study uses samoel from manufacturing companies in the consumer goods sub- sector listed on the IDX for the 2019-2023 period. The method used for retrieval is using the porpusive sampling method. This study uses the classic assumption test and hypothesis testing. The results of this study indicate that tax avoidance has a positive effect on firm value, while profitability has a negative effect on firm value.Keywords: tax avoidance, profitability, firm value

Collaboration network of the authors

40 authors · 152 co-authorship links · showing the 40 most connected

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  • Affiliation unknown
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  • Affiliation unknown
  • Thicker line = more joint articles · bigger circle = more articles
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Co-authorOrganisationJoint articles
Kurniawan PatmaAffiliation unknown6
Paulus K. Allo LayukAffiliation unknown5
Pascalina V. S SesaAffiliation unknown5
Bill J. C PangayowAffiliation unknown5
Adolf Z.D SiahayAffiliation unknown5
Rudiawie LarasatiAffiliation unknown4
Mariolin SanggenafaAffiliation unknown4
Bill PangayowAffiliation unknown4
Hesty Theresia SalleAffiliation unknown4
Syaikhul FalahAffiliation unknown4
Klara WonarAffiliation unknown3
Juliana WaromiAffiliation unknown3
Novalia Herlina BleskaditAffiliation unknown3
Cornelia Desiana MataniAffiliation unknown3
Yundy HafizriandaAffiliation unknown3
Otniel SafkaurAffiliation unknown3
Aaron M.A. SimanjuntakAffiliation unknown2
Rizka SaptarinurAffiliation unknown2
Fighty Elia RatagAffiliation unknown2
Theo AllolayukAffiliation unknown2
Cornelia D. MataniAffiliation unknown2
Meinarni AsnawiAffiliation unknown2
Endang Sri Rahayu OhoimasAffiliation unknown1
Sylvia C DaatAffiliation unknown1
Jefri ImbiriAffiliation unknown1
Dedy ArdinsyahAffiliation unknown1
Berlinda Shari DamanikAffiliation unknown1
Christy J.A. OeghoedeAffiliation unknown1
Sylvia Christina DaatAffiliation unknown1
Vicky Antonio PrayogaAffiliation unknown1
Febelina Esther BasnaAffiliation unknown1
Rama Soyan Arung LambaAffiliation unknown1
RiskianiAffiliation unknown1
Paulus Allo LayukAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">Analisis Pengaruh Penghindaran Pajak dan Profitabilitas Terhadap Nilai Perusahaan Sektor Barang Konsumsi Tahun 2019-2023</dc:title>
	<dc:creator>Hallatu, Cindy W. C.</dc:creator>
	<dc:creator>Salle, Agustinus</dc:creator>
	<dc:creator>Tandililing, Elia M.</dc:creator>
	<dc:creator>Rofingatun, Siti</dc:creator>
	<dc:creator>Bleskadit, Novalia H.</dc:creator>
	<dc:creator>Kambuaya, Maylen K. P</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this study was to analyze the influence of various factors, namely tax avoidance and profitability on firm value. The samples used in this study were 6 companies. This study uses version 29 of the SPSS software application as a research data test tool for 30 samples in this study. This study uses samoel from manufacturing companies in the consumer goods sub- sector listed on the IDX for the 2019-2023 period. The method used for retrieval is using the porpusive sampling method. This study uses the classic assumption test and hypothesis testing. The results of this study indicate that tax avoidance has a positive effect on firm value, while profitability has a negative effect on firm value.Keywords: tax avoidance, profitability, firm value</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2025-04-24</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/4610</dc:identifier>
	<dc:identifier>10.52062/jaked.v20i1.4610</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 20 No. 1 (2025): Mei; 91-97</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 20 No 1 (2025): Mei; 91-97</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/4610/3130</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2025 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
	<dc:rights xml:lang="en-US">https://creativecommons.org/licenses/by-sa/4.0</dc:rights>
</oai_dc:dc>