Penelitian ini bertujuan untuk mengetahui pengaruh Debt to Equity Ratio (DER), Return on Equtiy (ROE), dan Net Profit Margin (NPM) terhadap Nilai Perusahaan Textile dan Garment yang terdaftar di Bursa Efek Indonesia (BEI). Populasi yang digunakan adalah 17 perusahaan Textile dan Garment periode 2012-2016. Sampelnya adalah 5 perusahaan Textile dan Garment dengan menggunakan teknik purposive sampling. Metode yang digunakan adalah regresi linier berganda. Besarnya koefisien korelasi secara simultan menunjukkan bahwa ada hubungan yang sangat kuat antara debt to equity ratio, return on equtiy, dan net profit margin terhadap nilai perusahaan. Berdasarkan uji F bahwa debt to equity ratio, return on equity dan net profit margin secara simultan mempunyai pengaruh yang signifikan terhadap nilai perusahaan Textile dan Garment yang terdaftar di Bursa Efek Indonesia. Berdasarkan uji t bahwa debt to equity ratio, return on equtiy, dan net profit margin terhadap nilai perusahaan. Berdasarkan hasil pengujian hipotesis (Uji t) secara parsial return on equity  berpengaruh positif signifikan terhadap nilai perusahaan dan debt to equity ratio dan net profit margin berpengaruh negatif signifikan terhadap nilai perusahaan Textile dan Garment.

Purpose of the study: The purpose of this study is to prove the influence of profitability, size, leverage, and capital intensity either partially or simultaneously on tax avoidance in food and beverage companies listed on Indonesia Stock Exchange (BEI) during 2014-2016 period. Methodology: The sampling method used purposive sampling with 195 data processed. Data were analyzed with multiple linear regression by using the SPSS program. Main Findings: The results proved that, partially, profitability did not influence tax avoidance, size has influenced tax avoidance, leverage gave no influence on tax avoidance, and capital intensity provided no effect on tax avoidance. Applications of this study: The population of this study was food and beverage companies listed on the Indonesia Stock Exchange. The total population taken was 19 companies. The sampling employed purposive sampling. Novelty/Originality of this study: The results proved that, partially, profitability did not influence tax avoidance, size has influenced tax avoidance, leverage gave no influence on tax avoidance, and capital intensity provided no effect on tax avoidance. While simultaneously, profitability, size, leverage, and capital intensity affected the tax avoidance in food and beverage companies listed on BEI.