Main Article Content
Abstract
This research aims to determine the relationship between tax avoidance and earnings management on company value. Tax avoidance is considered a flow of wealth from the government to the company, which should increase the value of the company.
This research was conducted to test whether there is an influence of Tax Avoidance and Profit Management on the Company Value of 15 companies that have become constituents of the Indonesian Stock Exchange during 2020-2022.
This research uses associative quantitative methods with data collection techniques in the form of documentation using secondary data, and processing using SPSS version 26. The data analysis techniques for this research are classical assumption testing, multiple regression analysis, and hypothesis testing.
The research results obtained show 1) Tax avoidance does not partially have a significant influence on company value. This is proven by the t-test carried out, where the calculated t value (0.37) < t table (2.01) and a significant value of 0.71 are obtained. > 0.05. 2) Earnings management has no significant influence on company value. This is proven by the t-test carried out, where the calculated t value was obtained (-0.05) < t table (2.01) and a significant value of 0.93 > 0.05. 3) Simultaneously Tax District, Pinrang Regency, as evidenced by the Pearson correlation value of 0.564, meaning that the two variables have a moderate correlation with a positive relationship. Financial Management Behavior influences Financial Well-Being, this is proven by the calculated t value > t table or 6.694 > 1.985 with a significance of 0.00 < 0.05.
Keywords
Tax AvoidanceProfit ManagementCompany Value
Article Details
References
- Abdurahman, Maman, Ating Somantri, and Sambas Ali Muhidin, Basics of Statistical Methods for Research (Pustaka Setia, 2011).
Adityamurti, Enggar, and Imam Ghozali, 'The Effect of Tax Avoidance and Agency Fees on Company Value', Diponegoro Journal of Accounting, 6.3 (2017), 124–35.
Agus Harjito, Martono, 'Financial Management, Edition 1', Yogyakarta: Ekonisia, 2008.
Al-Hamid, Fachrun, 'The Influence of Profitability, Leverage, Company Size, Company Age, and Institutional Ownership on Tax Avoidance During the Pandemic (Empirical Study of Consumer Cyclical Sector Companies in 2020-2022)', 2023.
Alhamid, Fachrun, 'The Influence of Profitability, Leverage, Company Size, Company Age, and Institutional Ownership on Tax Avoidance During the Pandemic (Empirical Study of Consumer Cyclical Sector Companies in 2020-2022)' (Islamic University of Indonesia, 2023).
Ananda, Rusydi, and Muhammad Fadhli, 'Educational Statistics: Theory and Practice in Education', 2018
Ansofino, Econometrics.
Ansofino, Jolianis, and H Yolamalinda & Arfilindo, 'Econometrics Textbook', Deepublish: Yogyakarta, 2016.
Arieftiara, Dianwicaksih, Tax Avoidance Latent Variable Score (Taxlvs) as a Comprehensive Measurement of Corporate Tax Avoidance, 2022.
Aygun, Mehmet, Suleyman Ic, and Mustafa Sayim, 'The Effects of Corporate Ownership Structure and Board Size on Earnings Management: Evidence from Turkey', International Journal of Business and Management, 9.12 (2017), 123.
Dechow, Patricia M, and Douglas J Skinner, 'Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators', Accounting Horizons, 14.2 (2000), 235–50 < https://doi.org/10.2308/acch .2000.14.2.235>.
Ministry of Religion of the Republic of Indonesia, "Al-Qur'an," in Translation, nD.
Dyreng, Scott D, Michelle Hanlon, and Edward L Maydew, ‘The Effects of Executives on Corporate Tax Avoidance’, The Accounting Review, 85.4 (2010), 1163–89.
Fadillah, Haqi, 'The Effect of Tax Avoidance on Company Value with Institutional Ownership as a Moderating Variable', JIAFE (Scientific Journal of Accounting, Faculty of Economics), 4.1 (2019), 117–34.
Fahmi, Muhammad, and Muhammad Derry Prayoga, 'The Influence of Profit Management on Company Value with Tax Avoidance as a Mediating Variable. Influence of Profit Management on Company Value with Tax Avoidance as a Mediating Variable', Liabilities (Journal of Accounting Education), 1.3 (2018), 225–38.
Hamta, Firdaus, Book of Teaching Materials for Accounting Research Methods (Deepublish, 2015).
Hapsari, Dian Indriana, Juli Ratnawati, and Imang Dapit Pamungkas, Tax Avoidance in International Tax, 2023.
Herawaty, Vinola, 'The Role of Corporate Governance Practices as a Moderating Variable of the Influence of Earnings Management on Company Value', Journal of Accounting and Finance, 10.2 (2008), 97–108.
Ilyas, Wirawan B, and Richard Burton, Tax Law (Salemba Empat, 2004).
Ismail, H Fajri, Statistics for Educational Research and Social Sciences (Kencana, 2018).
Keown, Arthur J, 'Financial Management; Principles And Applications', 2018.
Khadaffi, Muammar, Saparuddin Siregar, Muhamad Yamin Noch, Nurlaila Nurlaila, Hendra Harmain, and Sumartono Sumartono, 'Sharia Accounting', 2017.
Kurniawan, Heru, Practical Introduction to Preparing Research Instruments (Deepublish, 2021).
Kurniawan, Robert, Regression Analysis (Prenada Media, 2016).
———, Easy Ways to Learn Statistics Data Analysis & Exploration (Prenada Media, 2019).
M.Fahmi, M.Prayoga, 'The Influence of Earnings Management on Company Value with Tax Avoidance as a Mediating Variable', Liabilites (Journal of Accounting Education), 1.3 (2018), 225–38.
M.fahmi, M Prayoga, 'The Influence of Profit Management on Company Value with Tax Avoidance as a Mediating Variable. Influence of Profit Management on Company Value with Tax Avoidance as a Mediating Variable', Liabilities (Journal of Accounting Education), 2018.
Masrurroch, LR, S Nurlaela, and RN Fajri, 'The Effect of Profitability, Independent Commissioners, Leverage, Company Size and Capital Intensity on Tax Avoidance. The Effect of Profitability, Independent Commissioners, Leverage, Firm Size and Capital Intensity on Tax Avoidance. INOV a SI-, 17(1),', 2021.
Ningrum, Endah Prawesti, Company Value: Concept and Application (Adab Publishers, 2022).
Pahlevi, Reza W, Islamic Perspective Corporate Governance Implementation of Corporate Governance in Accordance with Islamic Sharia, Creative Stelkendo. Bantul Yogyakarta, 2020.
Patricia M Dechow and Douglas J Skinner, 'Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators', Accounting Horizons, 14.2 (2000), 235–50.'
Prasetio, Adhi, Andrew Fernando Pakpahan, Ayudia Popy Cecilia, Bonaraja Purba, Edi Surya Negara, Gilny Aileen Joan Rantung, and others, 'Scientific Research Methodology', 2021.
Prasojo, Bayu Hari, and Novia Ariyanti, 'Textbook of Business Statistics', Umsida Press, 2020, 1–134.
R. Ananda, M. Fadhil, Educational Statistics: Theory and Practice in Education.
RI., Department, Department of RI.2015. Al-Qur'an and Translation, (Jakarta: Translation Organizing Foundation), Al-An Nisa: 29.
RI, Department of Religion, Al-Quran and its Translation, 2005.
Riyanto, Slamet, and Aglis Andhita Hatmawan, Research Methods Quantitative Research Research in the Fields of Management, Engineering, Education and Experimentation (Deepublish, 2020).
Rizki Amelia, Amin Tohari, Weninda and Kurniawan, 'The Influence of Independent Commissioners, Leverage, and Audit Committees on Tax Avoidance' (Universitas Nusantara PGRI Kediri).
S. Siyoto, M. Sodik, 'Basic Research Methodology', 2015.
Sagita, Angelina, and Siti Khairani, 'The Influence of Tax Avoidance, Information Transparency, and Profit Management on Company Value (Study of Manufacturing Companies Listed on the Indonesian Stock Exchange 2013-2016)', 2018.
Saragih, Megasari Gusandra, Liharman Saragih, Johanes Wilfrid Pangihutan Purba, and Pawer Darasa Panjaitan, Quantitative Research Methods: Basics for Starting Research (We Write Foundation, 2021).
Sari, Pristin Prima, and Teguh Erawati, 'The Effect of Tax Avoidance and Company Value Through Debt Moderation', Journal of Business, Finance, and Economics (JBFE), 3.2 (2022).
Septiadi, Imron, Anton Robiansyah, and Eddy Suranta, 'The Influence of Earnings Management, Corporate Governance, and Corporate Social Responsibility on Tax Avoidance', Journal of Applied Managerial Accounting, 1.2 (2017), 114–33.
Silvia Indrarini, MM, Company Value Through Profit Quality: (Good Governance and Company Policy) (Scopindo Media Pustaka, 2019).
Sugeng, Bambang, Fundamental Financial Management (Deepublish, 2017).
Sulistyanto, Sri, Profit Management (Theory & Empirical Model) (Grasindo, 2008).
Supriadi, Iman, Accounting Research Methods (Deepublish, 2020).
Syafri, Sofyan, and Sofyan Syafri Harahap, 'Accounting Theory', 2016.
Thomas, Sumarsan, 'Indonesian Taxation, Complete Guidelines Based on the Latest Laws', Publisher: Index, Jakarta, 2010.
Utomo, Yuni Prihadi, Chi Square Analysis for Social (And Medical) Research (Pandiva Buku, 2020).
Violeta, Chindy Annisa, and Vanica Serly, 'The Influence of Profit Management and Tax Avoidance on Company Value (Empirical Study of Banking Companies Listed on the Indonesian Stock Exchange 2014-2018)', Accounting Research Forum, 8.1 (2020), 1–13.
Ximenes, Nanda Octavia, I Nyoman Darmayasa, and Dahyang Ika Leni Wijayani, 'Analysis of the Influence of Profitability, Leverage, and Audit Committees on Tax Avoidance in Health Sub-Sector Companies on the Indonesian Stock Exchange in 2020-2022' (Bali State Polytechnic, 2023).
———, 'Analysis of the Influence of Profitability, Leverage, and Audit Committee on Tax Avoidance in Health Sub-Sector Companies on the Indonesian Stock Exchange in 2020-2022'.
Zain, M, 'Jakarta Tax Management: Salemba Empat', Performance on Implementation of Work Plans and Budgets, 2003.
References
Abdurahman, Maman, Ating Somantri, and Sambas Ali Muhidin, Basics of Statistical Methods for Research (Pustaka Setia, 2011).
Adityamurti, Enggar, and Imam Ghozali, 'The Effect of Tax Avoidance and Agency Fees on Company Value', Diponegoro Journal of Accounting, 6.3 (2017), 124–35.
Agus Harjito, Martono, 'Financial Management, Edition 1', Yogyakarta: Ekonisia, 2008.
Al-Hamid, Fachrun, 'The Influence of Profitability, Leverage, Company Size, Company Age, and Institutional Ownership on Tax Avoidance During the Pandemic (Empirical Study of Consumer Cyclical Sector Companies in 2020-2022)', 2023.
Alhamid, Fachrun, 'The Influence of Profitability, Leverage, Company Size, Company Age, and Institutional Ownership on Tax Avoidance During the Pandemic (Empirical Study of Consumer Cyclical Sector Companies in 2020-2022)' (Islamic University of Indonesia, 2023).
Ananda, Rusydi, and Muhammad Fadhli, 'Educational Statistics: Theory and Practice in Education', 2018
Ansofino, Econometrics.
Ansofino, Jolianis, and H Yolamalinda & Arfilindo, 'Econometrics Textbook', Deepublish: Yogyakarta, 2016.
Arieftiara, Dianwicaksih, Tax Avoidance Latent Variable Score (Taxlvs) as a Comprehensive Measurement of Corporate Tax Avoidance, 2022.
Aygun, Mehmet, Suleyman Ic, and Mustafa Sayim, 'The Effects of Corporate Ownership Structure and Board Size on Earnings Management: Evidence from Turkey', International Journal of Business and Management, 9.12 (2017), 123.
Dechow, Patricia M, and Douglas J Skinner, 'Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators', Accounting Horizons, 14.2 (2000), 235–50 < https://doi.org/10.2308/acch .2000.14.2.235>.
Ministry of Religion of the Republic of Indonesia, "Al-Qur'an," in Translation, nD.
Dyreng, Scott D, Michelle Hanlon, and Edward L Maydew, ‘The Effects of Executives on Corporate Tax Avoidance’, The Accounting Review, 85.4 (2010), 1163–89.
Fadillah, Haqi, 'The Effect of Tax Avoidance on Company Value with Institutional Ownership as a Moderating Variable', JIAFE (Scientific Journal of Accounting, Faculty of Economics), 4.1 (2019), 117–34.
Fahmi, Muhammad, and Muhammad Derry Prayoga, 'The Influence of Profit Management on Company Value with Tax Avoidance as a Mediating Variable. Influence of Profit Management on Company Value with Tax Avoidance as a Mediating Variable', Liabilities (Journal of Accounting Education), 1.3 (2018), 225–38.
Hamta, Firdaus, Book of Teaching Materials for Accounting Research Methods (Deepublish, 2015).
Hapsari, Dian Indriana, Juli Ratnawati, and Imang Dapit Pamungkas, Tax Avoidance in International Tax, 2023.
Herawaty, Vinola, 'The Role of Corporate Governance Practices as a Moderating Variable of the Influence of Earnings Management on Company Value', Journal of Accounting and Finance, 10.2 (2008), 97–108.
Ilyas, Wirawan B, and Richard Burton, Tax Law (Salemba Empat, 2004).
Ismail, H Fajri, Statistics for Educational Research and Social Sciences (Kencana, 2018).
Keown, Arthur J, 'Financial Management; Principles And Applications', 2018.
Khadaffi, Muammar, Saparuddin Siregar, Muhamad Yamin Noch, Nurlaila Nurlaila, Hendra Harmain, and Sumartono Sumartono, 'Sharia Accounting', 2017.
Kurniawan, Heru, Practical Introduction to Preparing Research Instruments (Deepublish, 2021).
Kurniawan, Robert, Regression Analysis (Prenada Media, 2016).
———, Easy Ways to Learn Statistics Data Analysis & Exploration (Prenada Media, 2019).
M.Fahmi, M.Prayoga, 'The Influence of Earnings Management on Company Value with Tax Avoidance as a Mediating Variable', Liabilites (Journal of Accounting Education), 1.3 (2018), 225–38.
M.fahmi, M Prayoga, 'The Influence of Profit Management on Company Value with Tax Avoidance as a Mediating Variable. Influence of Profit Management on Company Value with Tax Avoidance as a Mediating Variable', Liabilities (Journal of Accounting Education), 2018.
Masrurroch, LR, S Nurlaela, and RN Fajri, 'The Effect of Profitability, Independent Commissioners, Leverage, Company Size and Capital Intensity on Tax Avoidance. The Effect of Profitability, Independent Commissioners, Leverage, Firm Size and Capital Intensity on Tax Avoidance. INOV a SI-, 17(1),', 2021.
Ningrum, Endah Prawesti, Company Value: Concept and Application (Adab Publishers, 2022).
Pahlevi, Reza W, Islamic Perspective Corporate Governance Implementation of Corporate Governance in Accordance with Islamic Sharia, Creative Stelkendo. Bantul Yogyakarta, 2020.
Patricia M Dechow and Douglas J Skinner, 'Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators', Accounting Horizons, 14.2 (2000), 235–50.'
Prasetio, Adhi, Andrew Fernando Pakpahan, Ayudia Popy Cecilia, Bonaraja Purba, Edi Surya Negara, Gilny Aileen Joan Rantung, and others, 'Scientific Research Methodology', 2021.
Prasojo, Bayu Hari, and Novia Ariyanti, 'Textbook of Business Statistics', Umsida Press, 2020, 1–134.
R. Ananda, M. Fadhil, Educational Statistics: Theory and Practice in Education.
RI., Department, Department of RI.2015. Al-Qur'an and Translation, (Jakarta: Translation Organizing Foundation), Al-An Nisa: 29.
RI, Department of Religion, Al-Quran and its Translation, 2005.
Riyanto, Slamet, and Aglis Andhita Hatmawan, Research Methods Quantitative Research Research in the Fields of Management, Engineering, Education and Experimentation (Deepublish, 2020).
Rizki Amelia, Amin Tohari, Weninda and Kurniawan, 'The Influence of Independent Commissioners, Leverage, and Audit Committees on Tax Avoidance' (Universitas Nusantara PGRI Kediri).
S. Siyoto, M. Sodik, 'Basic Research Methodology', 2015.
Sagita, Angelina, and Siti Khairani, 'The Influence of Tax Avoidance, Information Transparency, and Profit Management on Company Value (Study of Manufacturing Companies Listed on the Indonesian Stock Exchange 2013-2016)', 2018.
Saragih, Megasari Gusandra, Liharman Saragih, Johanes Wilfrid Pangihutan Purba, and Pawer Darasa Panjaitan, Quantitative Research Methods: Basics for Starting Research (We Write Foundation, 2021).
Sari, Pristin Prima, and Teguh Erawati, 'The Effect of Tax Avoidance and Company Value Through Debt Moderation', Journal of Business, Finance, and Economics (JBFE), 3.2 (2022).
Septiadi, Imron, Anton Robiansyah, and Eddy Suranta, 'The Influence of Earnings Management, Corporate Governance, and Corporate Social Responsibility on Tax Avoidance', Journal of Applied Managerial Accounting, 1.2 (2017), 114–33.
Silvia Indrarini, MM, Company Value Through Profit Quality: (Good Governance and Company Policy) (Scopindo Media Pustaka, 2019).
Sugeng, Bambang, Fundamental Financial Management (Deepublish, 2017).
Sulistyanto, Sri, Profit Management (Theory & Empirical Model) (Grasindo, 2008).
Supriadi, Iman, Accounting Research Methods (Deepublish, 2020).
Syafri, Sofyan, and Sofyan Syafri Harahap, 'Accounting Theory', 2016.
Thomas, Sumarsan, 'Indonesian Taxation, Complete Guidelines Based on the Latest Laws', Publisher: Index, Jakarta, 2010.
Utomo, Yuni Prihadi, Chi Square Analysis for Social (And Medical) Research (Pandiva Buku, 2020).
Violeta, Chindy Annisa, and Vanica Serly, 'The Influence of Profit Management and Tax Avoidance on Company Value (Empirical Study of Banking Companies Listed on the Indonesian Stock Exchange 2014-2018)', Accounting Research Forum, 8.1 (2020), 1–13.
Ximenes, Nanda Octavia, I Nyoman Darmayasa, and Dahyang Ika Leni Wijayani, 'Analysis of the Influence of Profitability, Leverage, and Audit Committees on Tax Avoidance in Health Sub-Sector Companies on the Indonesian Stock Exchange in 2020-2022' (Bali State Polytechnic, 2023).
———, 'Analysis of the Influence of Profitability, Leverage, and Audit Committee on Tax Avoidance in Health Sub-Sector Companies on the Indonesian Stock Exchange in 2020-2022'.
Zain, M, 'Jakarta Tax Management: Salemba Empat', Performance on Implementation of Work Plans and Budgets, 2003.
Adityamurti, Enggar, and Imam Ghozali, 'The Effect of Tax Avoidance and Agency Fees on Company Value', Diponegoro Journal of Accounting, 6.3 (2017), 124–35.
Agus Harjito, Martono, 'Financial Management, Edition 1', Yogyakarta: Ekonisia, 2008.
Al-Hamid, Fachrun, 'The Influence of Profitability, Leverage, Company Size, Company Age, and Institutional Ownership on Tax Avoidance During the Pandemic (Empirical Study of Consumer Cyclical Sector Companies in 2020-2022)', 2023.
Alhamid, Fachrun, 'The Influence of Profitability, Leverage, Company Size, Company Age, and Institutional Ownership on Tax Avoidance During the Pandemic (Empirical Study of Consumer Cyclical Sector Companies in 2020-2022)' (Islamic University of Indonesia, 2023).
Ananda, Rusydi, and Muhammad Fadhli, 'Educational Statistics: Theory and Practice in Education', 2018
Ansofino, Econometrics.
Ansofino, Jolianis, and H Yolamalinda & Arfilindo, 'Econometrics Textbook', Deepublish: Yogyakarta, 2016.
Arieftiara, Dianwicaksih, Tax Avoidance Latent Variable Score (Taxlvs) as a Comprehensive Measurement of Corporate Tax Avoidance, 2022.
Aygun, Mehmet, Suleyman Ic, and Mustafa Sayim, 'The Effects of Corporate Ownership Structure and Board Size on Earnings Management: Evidence from Turkey', International Journal of Business and Management, 9.12 (2017), 123.
Dechow, Patricia M, and Douglas J Skinner, 'Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators', Accounting Horizons, 14.2 (2000), 235–50 < https://doi.org/10.2308/acch .2000.14.2.235>.
Ministry of Religion of the Republic of Indonesia, "Al-Qur'an," in Translation, nD.
Dyreng, Scott D, Michelle Hanlon, and Edward L Maydew, ‘The Effects of Executives on Corporate Tax Avoidance’, The Accounting Review, 85.4 (2010), 1163–89.
Fadillah, Haqi, 'The Effect of Tax Avoidance on Company Value with Institutional Ownership as a Moderating Variable', JIAFE (Scientific Journal of Accounting, Faculty of Economics), 4.1 (2019), 117–34.
Fahmi, Muhammad, and Muhammad Derry Prayoga, 'The Influence of Profit Management on Company Value with Tax Avoidance as a Mediating Variable. Influence of Profit Management on Company Value with Tax Avoidance as a Mediating Variable', Liabilities (Journal of Accounting Education), 1.3 (2018), 225–38.
Hamta, Firdaus, Book of Teaching Materials for Accounting Research Methods (Deepublish, 2015).
Hapsari, Dian Indriana, Juli Ratnawati, and Imang Dapit Pamungkas, Tax Avoidance in International Tax, 2023.
Herawaty, Vinola, 'The Role of Corporate Governance Practices as a Moderating Variable of the Influence of Earnings Management on Company Value', Journal of Accounting and Finance, 10.2 (2008), 97–108.
Ilyas, Wirawan B, and Richard Burton, Tax Law (Salemba Empat, 2004).
Ismail, H Fajri, Statistics for Educational Research and Social Sciences (Kencana, 2018).
Keown, Arthur J, 'Financial Management; Principles And Applications', 2018.
Khadaffi, Muammar, Saparuddin Siregar, Muhamad Yamin Noch, Nurlaila Nurlaila, Hendra Harmain, and Sumartono Sumartono, 'Sharia Accounting', 2017.
Kurniawan, Heru, Practical Introduction to Preparing Research Instruments (Deepublish, 2021).
Kurniawan, Robert, Regression Analysis (Prenada Media, 2016).
———, Easy Ways to Learn Statistics Data Analysis & Exploration (Prenada Media, 2019).
M.Fahmi, M.Prayoga, 'The Influence of Earnings Management on Company Value with Tax Avoidance as a Mediating Variable', Liabilites (Journal of Accounting Education), 1.3 (2018), 225–38.
M.fahmi, M Prayoga, 'The Influence of Profit Management on Company Value with Tax Avoidance as a Mediating Variable. Influence of Profit Management on Company Value with Tax Avoidance as a Mediating Variable', Liabilities (Journal of Accounting Education), 2018.
Masrurroch, LR, S Nurlaela, and RN Fajri, 'The Effect of Profitability, Independent Commissioners, Leverage, Company Size and Capital Intensity on Tax Avoidance. The Effect of Profitability, Independent Commissioners, Leverage, Firm Size and Capital Intensity on Tax Avoidance. INOV a SI-, 17(1),', 2021.
Ningrum, Endah Prawesti, Company Value: Concept and Application (Adab Publishers, 2022).
Pahlevi, Reza W, Islamic Perspective Corporate Governance Implementation of Corporate Governance in Accordance with Islamic Sharia, Creative Stelkendo. Bantul Yogyakarta, 2020.
Patricia M Dechow and Douglas J Skinner, 'Earnings Management: Reconciling the Views of Accounting Academics, Practitioners, and Regulators', Accounting Horizons, 14.2 (2000), 235–50.'
Prasetio, Adhi, Andrew Fernando Pakpahan, Ayudia Popy Cecilia, Bonaraja Purba, Edi Surya Negara, Gilny Aileen Joan Rantung, and others, 'Scientific Research Methodology', 2021.
Prasojo, Bayu Hari, and Novia Ariyanti, 'Textbook of Business Statistics', Umsida Press, 2020, 1–134.
R. Ananda, M. Fadhil, Educational Statistics: Theory and Practice in Education.
RI., Department, Department of RI.2015. Al-Qur'an and Translation, (Jakarta: Translation Organizing Foundation), Al-An Nisa: 29.
RI, Department of Religion, Al-Quran and its Translation, 2005.
Riyanto, Slamet, and Aglis Andhita Hatmawan, Research Methods Quantitative Research Research in the Fields of Management, Engineering, Education and Experimentation (Deepublish, 2020).
Rizki Amelia, Amin Tohari, Weninda and Kurniawan, 'The Influence of Independent Commissioners, Leverage, and Audit Committees on Tax Avoidance' (Universitas Nusantara PGRI Kediri).
S. Siyoto, M. Sodik, 'Basic Research Methodology', 2015.
Sagita, Angelina, and Siti Khairani, 'The Influence of Tax Avoidance, Information Transparency, and Profit Management on Company Value (Study of Manufacturing Companies Listed on the Indonesian Stock Exchange 2013-2016)', 2018.
Saragih, Megasari Gusandra, Liharman Saragih, Johanes Wilfrid Pangihutan Purba, and Pawer Darasa Panjaitan, Quantitative Research Methods: Basics for Starting Research (We Write Foundation, 2021).
Sari, Pristin Prima, and Teguh Erawati, 'The Effect of Tax Avoidance and Company Value Through Debt Moderation', Journal of Business, Finance, and Economics (JBFE), 3.2 (2022).
Septiadi, Imron, Anton Robiansyah, and Eddy Suranta, 'The Influence of Earnings Management, Corporate Governance, and Corporate Social Responsibility on Tax Avoidance', Journal of Applied Managerial Accounting, 1.2 (2017), 114–33.
Silvia Indrarini, MM, Company Value Through Profit Quality: (Good Governance and Company Policy) (Scopindo Media Pustaka, 2019).
Sugeng, Bambang, Fundamental Financial Management (Deepublish, 2017).
Sulistyanto, Sri, Profit Management (Theory & Empirical Model) (Grasindo, 2008).
Supriadi, Iman, Accounting Research Methods (Deepublish, 2020).
Syafri, Sofyan, and Sofyan Syafri Harahap, 'Accounting Theory', 2016.
Thomas, Sumarsan, 'Indonesian Taxation, Complete Guidelines Based on the Latest Laws', Publisher: Index, Jakarta, 2010.
Utomo, Yuni Prihadi, Chi Square Analysis for Social (And Medical) Research (Pandiva Buku, 2020).
Violeta, Chindy Annisa, and Vanica Serly, 'The Influence of Profit Management and Tax Avoidance on Company Value (Empirical Study of Banking Companies Listed on the Indonesian Stock Exchange 2014-2018)', Accounting Research Forum, 8.1 (2020), 1–13.
Ximenes, Nanda Octavia, I Nyoman Darmayasa, and Dahyang Ika Leni Wijayani, 'Analysis of the Influence of Profitability, Leverage, and Audit Committees on Tax Avoidance in Health Sub-Sector Companies on the Indonesian Stock Exchange in 2020-2022' (Bali State Polytechnic, 2023).
———, 'Analysis of the Influence of Profitability, Leverage, and Audit Committee on Tax Avoidance in Health Sub-Sector Companies on the Indonesian Stock Exchange in 2020-2022'.
Zain, M, 'Jakarta Tax Management: Salemba Empat', Performance on Implementation of Work Plans and Budgets, 2003.