Pengaruh Tax Avoidance Dan Leverage Terhadap Nilai Perusahaan Pada Sektor Energi Yang Terdaftar Di BEI Periode 2020-2024

Jamay, Vernando (2026) Pengaruh Tax Avoidance Dan Leverage Terhadap Nilai Perusahaan Pada Sektor Energi Yang Terdaftar Di BEI Periode 2020-2024. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to examine the effect of tax avoidance and leverage on firm value in the energy sector listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative approach using multiple linear regression analysis on 23 companies selected through purposive sampling, resulting in 115 observations. Tax avoidance is proxied by the Current Effective Tax Rate (CETR), leverage by the Debt to Equity Ratio (DER), and firm value by the Price to Book Value (PBV). The results indicate that tax avoidance has a negative and significant effect on firm value, while leverage has no significant effect. These findings suggest that tax avoidance practices are perceived negatively by investors, whereas the use of debt in the energy sector is considered a normal financing characteristic.

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