PENGARUH TAX AVOIDANCE DAN INOVASI TERHADAP NILAI PERUSAHAAN
Main Article Content
Abstract
This research aims at the role of tax avoidance and innovation implementation toward firm
value on food and beverage industry listed on the Indonesia Stock Exchange during 2014-
2019. Sample was selected using purposive sampling method and the valid data was 13
companies. Data processing techniques using multiple regression analysis with the help of
SPSS program (Statistical Product and Service Solution) for Windows, SmartPLS 3.0 and
Microsoft Excel 2016. The results of this study indicate that tax avoidance have a
significant influence on firm value positively and innovation does not have significant
influence on firm value. The implication of this study is that tax avoidance that companies
does to reduce tax burden will increase the firm value and that innovation does not increase
firm value.
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