Effect of Tax Avoidance and Profitability on Firm Value: Corporate Transparency as a Moderating Variable

The value of the company is very important because it can reflect the company's performance, therefore there are many companies' efforts to retain investors. In an effort to increase the value of the company, financial managers can carry out tax planning by means of tax avoidance, but the transparency of information carried out by companies to the public can minimize the possibility of tax avoidance. This research is used to prove the concept of function analytically and experimentally. The purpose of this study was to determine the effect of tax avoidance, profitability on firm value with the transparency of corporate information as a moderating variable. The object of this research is companies in banking companies from 2018 to 2021. The results show that ROA has an effect on firm value while tax avoidance has no effect on firm value and information transformation is not able to moderate tax avoidance and ROA on firm value in banking companies in Indonesia.