Analisis Pengaruh Tax Amnesty Terhadap Nilai Perusahaan Dengan Tax Avoidance Sebagai Variabel Intervening (Studi Empiris Perusahaan Manufaktur di Bursa Efek Indonesia 2015-2017)

Firm value is important information because it reflects the company's performance and can influence investors' views of the company. This study aims to analyze the effect of tax amnesty on firm value, and tax avoidance as an intervening variable for manufacturing companies listed on the IDX from 2015 to 2017. The population in this study are all manufacturing companies listed on the IDX during the 2015-2017 period. The research sample was obtained by purposive sampling technique so that the initial sample was obtained as many as 123 observations. A total of 17 observations were outlier to fulfill the model goodness test in equation 1 and the heteroscedasticity test in equation 2 in order to obtain a final sample of 106 observations. The data analysis technique used is multiple linear regression analysis run with SPSS version 25 software. Based on the results of hypothesis testing, it shows that tax amnesty has a significant effect on tax avoidance, tax amnesty has no significant effect on firm value, tax avoidance has a significant effect on firm value, and Tax avoidance is not an intervening variable on the effect of tax amnesty on firm value