Abstract
Abstrak 
 Penelitian bertujuan untuk mengetahui pengaruh tax avoidance, profitabilitas dan leverage terhadap nilai perusahaan. Populasi yang digunakan pada penelitian ini yaitu seluruh perusahaan sektor properti dan real estate yang tercatat di Bursa Efek Indonesia. Hasil penelitian menunjukan bahwa terdapat pengaruh negatif namun tidak signifikan antara tax avoidance terhadap nilai perusahaan. Sementara itu profitabilitas dan leverage menunjukan pengaruh positif signifikan terhadap nilai perusahaan. Hasil penelitian menyarankan agar para investor memperhatikan tingkat tax avoidance, profitabilitas dan leverage dalam perusahaan untuk dapat membantu memilih perusahaan yang tepat dalam berinvestasi.
 Kata kunci : tax avoidance, profitabilitas, leverage dan nilai perusahaan
 Abstract 
 This study aims to determine the effect of tax avoidance, profitability, and leverage on firm value. The population used in this study is all property and real estate sector companies listed on the Indonesia Stock Exchange. The results showed that there was a significant but insignificant effect of tax avoidance on firm value. Meanwhile, profitability and leverage showed a significant positive effect on firm value. The results of the study suggest that investors pay attention to the level of tax avoidance, profitability, and leverage in a company to be able to help choose the right company to invest in.
 Keyword : tax avoidance, profitability, leverage and firm value
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