Research Data - The Moderating Role of Tax Avoidance in the Relationship Between Earnings Management and Firm Value

This dataset supports the research article titled "Earnings Management, Tax Avoidance, and Firm Value: Evidence from the Indonesian Capital Market."It contains panel data from non-financial companies listed on the Indonesia Stock Exchange (IDX) for the period 2010–2022. The variables included are: Earnings Management, measured using discretionary accruals based on the Kothari et al. (2005) model Tax Avoidance, proxied by effective tax rate (ETR) multiplied by –1, where higher values reflect more aggressive tax minimization Firm Value, measured using Tobin’s Q Control Variables: firm size (log of sales) and financial leverage (long-term debt to total assets) The dataset is derived from audited financial statements accessed via Bloomberg Terminal and official IDX filings. The data has been cleaned and prepared for use in regression-based statistical analysis, including moderation models. This dataset has not been used in any prior publications. If reused, please provide proper citation to the author and the DOI.