Profitability Moderation on the Effect of Tax Avoidance on Company Value

Taxes are a burden on corporations that eat into corporate profits, whereas taxes country revenues used to pay for government spending. These differences motivate companies manage their tax liabilities. Corporate values ​​are also influenced by high profitability. The purpose of the study is whether avoidance affects firm value and weakening profitability increases effect value. will be conducted from April 1 July 1, 2022. underlying theories this research agency theory signaling theory. subjects include 14 multinational registered Indonesian Stock Exchange during period 2017-2021, representing sample 70 companies. data analysis techniques were descriptive, pooled, classical hypothesis testing, simple linear regression test, moderate (MRA), test f, t, r2. Data obtained (www.idx.co.id) (www.idnfinancials). Research shows has significant positive impact At same time, modest does not significantly increase