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Abstract
This type of research is quantitative research which uses secondary data. This study uses purposive sampling in determining the sample so that 60 data are obtained from 10 companies that issue annual reports and sustainability reports. The analysis technique uses multiple regression analysis and moderated regression analysis. In data processing using views 10.
The results show that tax aggressiveness does not affect firm value, while growth opportunity affects firm value negatively. For the moderating variable, it shows that Corporate Social Responsibility cannot moderate the effect of tax aggressiveness on firm value but Corporate Social Responsibility can moderate growth opportunity on firm value.
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