This study aims to examine the relationship between tax avoidance and firm value, as well as identify the moderating effect of organizational capital on the relationship between tax avoidance and firm value. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sample in this study was taken using a purposive sampling method on companies that publish financial reports that meet certain criteria. The final sample size used was 282 companies. The method of analysis of this research is panel data regression tested with gretl software. The results showed that there was a significant positive relationship between Cash Effective Tax Rates (CETR) and firm value, and organizational capital managed to moderate the influence between CETR and firm value negatively. The research contributes to improving financial reporting practices by emphasizing the importance of transparency in the disclosure of tax avoidance strategies and investment in Organizational Capital. This can help investors and other stakeholders to provide a more informative assessment of the financial health and capabilities of the company.