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This study aims to examine the effect of tax avoidance, governance and funding sources on firm value. This research is a sample study, which includes 300 companies from 706 companies in the manufacturing sector during the 2017-2020 observation year with certain criteria. The analytical method used is fixed effect panel data regression model. The results of this study found that tax avoidance and funding sources have a negative effect on firm value. Corporate governance has a positive effect on firm value.
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