PENGHINDARAN PAJAK, INCOME SMOOTHING DAN NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR DI INDONESIA

Tax avoidance and income smoothing are important issues that impact the company's operations. The complexity between these two phenomena affects firm value, which is often influenced by family ownership, influences how manufacturing companies avoid tax smoothing. This study aims to examine effect of on with ownership as a moderating variable. Hypothesis testing was carried out using multiple regression model panel data for listed Indonesia Stock Exchange (IDX) 2012-2021 period. results show has negative value. high risk can reduce company also found positive Companies tend do meet market expectations get benefits in form lower debt costs. In addition, this shows strengthens However, did not find any value.
 Keywords: Firm Value, Tax, Income Smoothing