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PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA DARI TAHUN 2013 - 2017

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ABSTRACT PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR SEMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA DARI TAHUN 2013-2017 By: Alvin Lustiano Palandi NIM: 1432075 The purpose of this Research is to know whether Tax Avoidance has an effect on Company Value. In this study the data used for each variable is secondary data obtained from the Indonesia Stock Exchange (IDX). The population used in this study are all financial statements of manufacturing companies in the cement sub sector listed on the Indonesia Stock Exchange (IDX). The sample used in this study is the annual financial report of a cement sub-sector manufacturing company that has go public and was listed on the Indonesia Stock Exchange (IDX) in 2013-2017. The analysis used in this study is descriptive statistical analysis, correlation coefficient analysis, determination coefficient analysis, simple linear regression analysis, and t test. The results of data processing using SPSS shows that between Tax Avoidance on Company Value has a significant negative effect obtained from the significance test and get the results of t = -2.579 with a significance value of 0.023 <0.05 which means that there are negative and significant influences between the two variables and have a significant relationship high, found from the analysis of the correlation coefficient and get the value of r = -0.582 which has a value greater than r table (0.514). Key Word: Cash Effective Tax Rate (CETR), Price to Book Value (PBV).