Does Intellectual Capital Have A Moderating Role in The Association Between Tax Avoidance and Firm Value?
DOI:
https://doi.org/10.35837/subs.v6i2.2074Keywords:
Tax Avoidance, Intellectual Capital, Firm Value, Investment, IndonesiaAbstract
Research objectives – This study examines the effect of tax avoidance on firm value by using intellectual capital as a moderating variable during the Covid-19 pandemic.
Method – The sample for this study employed companies in the consumer goods industry sector during the Covid-19. The secondary data was derived from the company's financial statements and annual reports for 2020 and 2021 as the sample was determined using the purposive sampling method with 52 samples.
Research findings – The study suggests that the company's tax avoidance during the Covid-19 pandemic is not associated with firm value. This study also concludes that the intellectual capital owned by the company does not moderate the effect of tax avoidance on firm value.
Practical implications – This study contributes to investors in Indonesia that they may consider profitability performance of companies when making the investment decision during the Covid-19.
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