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Tax Avoidance, Corporate Governance and Firm Value in The Digital Era

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Figure 1 Research Framework
Table 2 Operationalization and Source of Information
Table 4 contains descriptive statistics relating to the independent and dependent variables for the Top 100 companies with good disclosures
Table 5 displayed the results of the Pearson Correlation analysis.  ROE and ROA have a strong positive effect on Q (r = 0.748, p<0.01) and (r = 0.882, p<0.01), respectively
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