Abstract. In general, the main goal of a company is to increase the value of the company through increasing the welfare of its owners and shareholders. Good company fundamentals will attract investors to invest in the company. This research is based on the phenomenon that occurred in 2020-2021, namely a decrease or increase in share prices that were not matched by a decrease or increase in company value. This research aims to find other factors that can affect company value, such as sales growth and tax avoidance. This research focuses on determining the effect of sales growth and tax avoidance on firm value in the primary consumer goods sector listed on the IDX in 2020-2021. The data used is secondary data with a total population of 98 companies. Sampling using purposive sampling method obtained 50 samples from 25 companies during 2 years of financial reporting. The method used is descriptive verification method with a quantitative approach. Data collection techniques using documentation techniques. Testing the hypothesis in this study used multiple regression analysis of panel data with the Eviews 12 tool. The results showed that: 1) Sales growth has no effect on firm value 2) Tax avoidance has a negative and significant effect on firm value. Abstrak. Secara umum, tujuan utama suatu perusahaan adalah untuk meningkatkan nilai perusahaan melalui peningkatan kesejahteraan pemilik dan pemegang sahamnya. Fundamental perusahaan yang baik akan menarik investor untuk menanamkan modalnya pada perusahaan tersebut. Penelitian ini didasarkan pada fenomena yang terjadi pada tahun 2020-2021 yaitu adanya penurunan atau kenaikan harga saham yang tidak diimbangi dengan penurunan atau kenaikan nilai perusahaan. Penelitian ini bertujuan mencari faktor lain yang dapat mempengaruhi nilai perusahaan, seperti sales growth dan tax avoidance Maka penelitian ini terfokus untuk mengetahui pengaruh sales growth dan tax avoidance terhadap nilai perusahaan pada sektor barang konsumen primer yang terdaftar di BEI pada tahun 2020-2021. Data yang digunakan berupa data sekunder dengan total populasi 98 perusahaan. Pengambilan sampel menggunakan metode purposive sampling diperoleh 50 sampel dari 25 perusahaan selama 2 tahun pelaporan keuangan. Metode yang digunakan adalah metode deskriptif verifikatif dengan pendekatan kuantitatif. Teknik pengumpulan data menggunakan teknik dokumentasi. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda data panel dengan alat bantu Eviews 12. Hasil penelitian menunjukan bahwa : 1) Sales growth tidak berpengaruh terhadap nilai perusahaan 2) Tax avoidance berpengaruh negatif dan signifikan terhadap nilai perusahaan.

This study aims to examine the impact of the merger of PT Bank Syariah in Indonesia Tbk on the level of efficiency and performance of Islamic finance in Islamic banking in Indonesia. The research period used is one year before the merger, and after the merger, in year 2019 and 2021 at Bank Umum Syariah Indonesia. This study uses a quantitative research model that uses secondary data in the form of quarterly financial reports obtained from the annual report. The data analysis used is a non-parametric approach Data Envelopment Analysis (DEA) and Maqasid Syariah Index (MSI) to measure the level of efficiency of the financial performance of the Islamic banking industry in Indonesia through three main categories of Ibn Ashur's maqashid sharia developed by Abu Zahrah, namely tahdzib al-fard ( individual education), iqamah al-adl (justice) and maslahah (welfare). The result of this study show that Islamic Financial Performance and Efficiency Level  have not shown a significant increase.