Profit Management and Tax Avoidance on Company Value

Cindy Olivia  Pangemanan; Ridho Jun  Prasetyo; Lilik  Handayani

doi:10.55927/ijbae.v3i1.7899

Authors

Cindy Olivia Pangemanan Sekolah Tinggi Ilmu Ekonomi Balikpapan
Ridho Jun Prasetyo Sekolah Tinggi Ilmu Ekonomi Balikpapan
Lilik Handayani Sekolah Tinggi Ilmu Ekonomi Balikpapan

DOI:

https://doi.org/10.55927/ijbae.v3i1.7899

Keywords:

Profit Management, Tax Avoidance, Company Value

Abstract

The purpose of this study was to analyze the effect of Profit management and tax avoidance on the value of the company. The sample consisted of 28 companies with the retrieval technique using purposive sample technique in the health, transportation infrastructure, and logistics sectors listed on the IDX for 2018-2022. The results of the study state that company value is not influenced by Profit management while company value is influenced by tax avoidance.

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