Abstract:
A high firm value is a long-term objective that the company would like to achieve since its establishment. The more valuable a company is, the more prosperous it will be. This research purpose is to analyze the influence of tax management and corporate governance to firm value which is proxied by Tobin’s Q. The research is quantitative and relies on secondary data taken from Indonesia Stock Exchange. The elements of corporate governance consist of Board of Commissioner, Independent Commissioner and Audit Committee. Using multi regression model, samples are taken from Index LQ45 with period 2018-2020. The findings of this study show that Tax Management has a positive significantly influence the Firm Value. Meanwhile, the Firm Value is unaffected by the Board of Commissioners, Independent Commissioners, or Audit Committee.
