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PENGARUH PENGHINDARAN PAJAK (TAX AVOIDANCE) TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN DAGANG SUBSEKTOR PERUSAHAAN INVESTASI PERIODE 2015-2018

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ABSTRACT THE INFLUENCE OF TAX AVOIDANCE ON CORPORATE VALUES IN SUBSECTOR TRADING COMPANIES INVESTMENT PERIOD 2015-2018 Written By: Varian Nugraha NIM: 1632171 This study aims to find out how the influence of tax avoidance on corporate value. With the analysis of tax avoidance as independent and the value of the company as dependent. This study uses descriptive methods with a quantitative approach. The analytical method used in the processing of statistical data analysis is correlation coefficient analysis, coefficient of determination analysis, regression analysis, hypothesis testing and significant tests. This research was conducted on investment companies listed on the Indonesia Stock Exchange in the period 2015-2018 and the sample selection procedure using purposive sampling obtained the number of samples of this research as many as 8 companies with a period of 4 years, then obtained as many as 32 samples. The results of this study indicate that the amount of tax avoidance (Tax Avoidance) there is no significant effect on the value of the company with a significance value of 0.465 is greater than the specified significance (0.465> 0.05), with the results the effect of variable tax avoidance (X) on the value the variable company (Y) is very small. Also seen in the number 0.134 which is closer to 0 than 1, which is the basis for drawing conclusions in this correlation coefficient analysis, then the correlation coefficient interpretation has a relationship level (1) or very low. As well as getting an R Square of 0.18, which can be interpreted that this value indicates the ability of the independent variable (Tax Avoidance) to the dependent variable (Company Value). And if the presentation is 1.8% (0.18 x 100%). In the results of this study can provide knowledge and benefits for further researchers to add several other variables to investment companies listed on the Indonesia Stock Exchange. Key Words: Tax Avoidance, Firm Value, and Indonesia \Stock Exchange