“…Tax avoidance can give a positive value to firm value (Fatkur, Ganis, and Firdausi 2018;Zhu, Mbroh, Monney & Bonsu, 2019), give a negative value to firm value (Chen, Hu, Wang, & Tang, 2014;Ftouhi, Amor & Zemzem, 2014), and does not give any influence on firm value (Desai & Dharmapala, 2009). There are differences in the effect of tax avoidance and firm value because the tax avoidance measurements used are effective tax rates (ETR) and BTD.…”