This research is a proof-of-concept of important functions and/or characteristics analytically and experimentally. Firm value is very important because high corporate value will be followed by high shareholder prosperity. Initially the company was founded with the aim of maximizing the wealth of company owners or shareholders. The companys value is well reflected by the public in several ways, one of which is the information contained in the financial reports and the publics positive reaction to the information. This study aims to determine the effect of Tax Avoidance Return On Assets (ROA), Current Ratio (CR) and Debt to Equity Ratio (DER) on Company Value during the covid 19 pandemic. This research was conducted on manufacturing companies listed on the Indonesian Stock Exchange ( IDX) for the 2020-2021 period. The sample was selected by purposive sampling technique. The data testing method used is linear regression analysis. The results of this study are Return On Assets and Debt to Equity have a significant effect on Firm Value with a positive regression coefficient direction in other words can increase Firm Value. Tax Avoidance and Current Assets have no effect on Firm Value with a negative regression coefficient for tax avoidance and positive for current assets. Thus simultaneously, Return on Assets and Debt to Equity cannot increase Company Value