Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Properties and Real Estate Yang Terdaftar di BEI Periode 2020-2023

This study aims to analyze the effect of tax avoidance on firm value with profitability as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020– 2023 period. The method used in this study is Moderated Regression Analysis (MRA) to examine the relationship between the independent variable, dependent variable, and moderating variable. The data used are secondary data obtained from the companies’ financial statements. This research employs a quantitative approach with probability sampling technique. The results indicate that tax avoidance has a positive effect on firm value, and profitability strengthens the relationship between tax avoidance and firm value. This research that companies that achieve optimal profitability do not solely rely on tax avoidance practices, but can maximize company value through operational efficiency and well-structured business strategies.