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All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi)
Arisani, Mega Dewi
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Economics, Econometrics & Finance

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Determinasi Tax Avoidance : Peran Thin Capitalization dan Karakter Eksekutif Pada Sektor Transportasi Arisani, Mega Dewi; Widiatmoko, Jacobus
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 6 (2025): Desember 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i6.5165

Abstract

Tax avoidance is an effort to reduce tax burdens in order to maximize profits in accordance with tax regulations. The purpose of this study is to confirm and collect empirical data on the impact of executive characteristics and thin capitalization on tax avoidance in the transportation sector listed on the IDX between 2020 and 2024. This study uses quantitative data. Through purposive sampling, a total of 275 samples were obtained from 55 transportation sector companies listed on the IDX between 2020 and 2024. This study uses secondary data as its data type. Using multiple linear regression analysis, the research findings show that thin capitalization, company size, and profitability have a significant positive effect on tax avoidance in transportation sector companies listed on the IDX for the years 2020-2024. Meanwhile, executive characteristics and sales growth do not significantly influence tax avoidance in transportation sector companies listed on the IDX for the years 2020-2024.
Co-Authors Jacobus Widiatmoko, Jacobus