The Effect of Tax Avoidance and Green Accounting on Manufacturing Firm Value (IDX 2021-2024)

This study aims to analyze the effect of tax avoidance and green accounting on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The sample selected using a purposive sampling technique with total sample 26. The analytical method used is multiple linear regression analysis, accompanied by classical assumption tests and hypothesis testing through the t-test and F-test. The results show that partially, tax avoidance does not have a significant effect on firm value, although it has a negative relationship. In addition, green accounting also does not have a significant effect on firm value, even though it indicates a positive relationship. Simultaneous testing shows that tax avoidance and green accounting together do not have a significant effect on firm value. These findings indicate that the value of manufacturing companies has not been fully determined by tax avoidance policies or the implementation of environmental accounting but is more influenced by other factors such as financial performance, corporate governance, and market conditions. This study is expected to provide empirical contributions to the development of the literature and serve as a consideration for management and investors in decision-making.