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p-Index From 2020 - 2025
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All Journal Return : Study of Management, Economic and Bussines
Resqy Annisa, Nanda
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Economics, Econometrics & Finance

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The Influence of CEO Character on Tax Avoidance In Property And Real Estate Companies Listed on The Indonesia Stock Exchange 2020-2021 Resqy Annisa, Nanda; Hasnawati, Hasnawati
Return : Study of Management, Economic and Bussines Vol. 2 No. 5 (2023): Return : Study of Management, Economic And Bussines
Publisher : PT. Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/return.v2i05.101

Abstract

This study analyzes and obtains empirical evidence on CEO character, including CEO age, CEO tenure, CEO education level, and CEO gender in tax avoidance. This study uses a sample of the property and real estate sectors listed on the Indonesia Stock Exchange (IDX) during the 2020-2021 period. The number of companies that are sampled are 64 companies with observations for two years using the purposive sampling method-the hypothesis testing of this study uses multiple regression models. The results showed that the CEO's education level and CEO's age had a positive effect on tax avoidance. While CEO tenure, gender does not affect tax avoidance.
Co-Authors Hasnawati Hasnawati