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All Journal PALITA: Journal of Social - Religion Research An-Nida : Jurnal Komunikasi Islam Devotion: Journal of Research and Community Service Journal of Malikussaleh Public Economics
Windiyani, Windiyani
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Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Journal : Devotion: Journal of Research and Community Service

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Factors-Factors Affecting Tax Avoidance Lestari, Ayu; Dewi, R. Rosiyana; Wahyuni, Ika; Windiyani, Windiyani
Devotion : Journal of Research and Community Service Vol. 4 No. 1 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v4i1.383

Abstract

This study aims to analyze and prove empirically (1) the effect of executive character on Tax Avoidance, (2) the effect of thin capitalization on Tax Avoidance and (3) the effect of the book tax gap on Tax Avoidance. This research method is carried out by taking secondary data, namely manufacturing companies listed on the Indonesia Stock Exchange for the period 2018 2020. The data collection technique uses the purposive sampling method and the method used in analyzing is the multiple regression analysis method. The results show that the executive character and thin capitalization have a positive effect on tax avoidance. while the book tax gap has a negatif influence on tax avoidanc. So the H3 in this study was rejected. Based on the results of the partial test, the research shows that the effect of the book tax gap on tax avoidance is a negative effect, which means that the larger the book tax gap in the company, the no indication of an increase in tax avoidance
Co-Authors Abdulloh Hanif, Abdulloh Adilah Mahmud, Adilah Alifah Alifah, Alifah AYU LESTARI Dewi, R. Rosiyana Ika WAHYUNI Masmuddin, Masmuddin Murtala, Murtala Rahman, Saifur Syahruddin Syahruddin