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Pengaruh Tax Avoidance Dan Profitabilitas Terhadap Nilai Perusahaan Dengan Moderasi Kenaikan PPN

The financial performance of mining companies in Indonesia has shown signs of pressure, resulting in a decline in corporate profits. This indicates a high selling expense burden, which is likely attributable to the increase in Value Added Tax (VAT).This study investigates the effect of tax avoidance...

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Principais autores: Hary Mulyanto, Wukuf Dilvan Rafa, Muhammad Fahmi
Format: Artigo
Sprog:Inglês
Udgivet: Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon 2025-09-01
Serier:Value: Jurnal Manajemen dan Akuntansi
Fag:
tax avoidance
profitability
value added tax
firm value
mining sector
Online adgang:https://e-journal.umc.ac.id/index.php/VL/article/view/7255
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