Pengaruh Karakter Eksekutif, Karakteristik Perusahaan dan Corporate Governance Terhadap Tax Avoidance pada Perusahaan Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2019
Abstract
This study aims to analyze the effect of executive character, company characteristics and corporate governance on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange (IDX) in 2016-2019. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange in 2016-2019, with a total sample of 172 respondents. Techniques in data collection using observation and literature study. The data analysis technique used multiple linear regression analysis. The results show that the executive character has a positive effect on taxes on property and real estate companies listed on the IDX in 2016-2019. Company characteristics have a positive effect on tax avoidance in property and real estate companies listed on the IDX in 2016-2019. Corporate governance has no effect on tax avoidance in property and real estate companies listed on the IDX in 2016-2019.
References
Fadrianto, Irfan Putra dan Mulyani, Susi Dwi, (2020), Pengaruh Manajemen Risiko dan Karakteristik Perusahaan Terhadap Penghindaran Pajak dengan Pengungkapan Corporate Social Responsibility Sebagai Variabel Moderasi, Prosiding Seminar Nasional Pakar ke 3.
Henny, (2019), Pengaruh Manajemen Laba dan Karakteristik Perusahaan Terhadap Tax Avoidance, Jurnal Muara Ilmu Ekonomi dan Bisnis, 3(1), 36-46.
Ningsih, Avita Nia dkk, (2020), Analisis KarakteristikPerusahaan, Intensitas Aset Tetapdan Konservatisme Akuntansi TerhadapTax Avoidance, EkoPreneur, 1(2), 245-256.
Oktamawati, M. (2019). Pengaruh karakter eksekutif, komiteaudit, ukuran perusahaan, leverage, pertumbuhanpenjualan, dan profitabilitasterhadap tax avoidance. JurnalAkuntansi Bisnis, 15(1), 23-40.
Ryzki, M. Qyas Aulia dan Fuadi, Raida, (2019), Pengaruh Karakter Eksekutif, Profitabilitas, SalesGrowth dan Corporate Social Responsbility Terhadap TaxAvoidance pada Perusahaan Non-Keuanganyang Terdaftar di Bursa Efek IndonesiaTahun 2011-2015, Jurnal IlmiahMahasiswa Ekonomi Akuntansi (JIMEKA), 4(3), 547-557.
Salsabila, Arwaly Haifa, Arieftiara, Dianwicaksih dan Widiastuti, Ni Putu Eka, (2021), JurnalInformasi, Perpajakan, Akuntansi, danKeuangan Publik, 16(1), 65 – 84.
Sugiyanto dan Fitria, Juwita Ramadani, (2019), The Effect Karakter Eksekutif, IntensitasModal, dan Good Corporate GovernanceTerhadap Penghindaran Pajak, Prosiding Seminar Nasional Humanis, 7 Desember 2019.
Sulistiana, Indra, Fachri, Saeful dan Mubarok, Muhammad Saefi, (2021), Pengaruh Profitabilitasdan Corporate Governance TerhadapTax Avoidance Pada Perusahaan BUMN Yang Terdaftar DiBursa Efek Indonesia Periode 2014-2018, Jurnal Akuntansi dan Pajak, 21 (2), 333-339.
Abstract viewed = 340 times
PDF (Bahasa Indonesia) downloaded = 486 times
