Jurnal Akuntansi Indonesia
Vol 9, No 1 (2020): Jurnal Akuntansi Indonesia

Karakteristik Eksekutif, Intensitas Modal & Tax Avoidance

Edy Suprianto (Universitas Islam Sultan Agung Semarang)
Ummul Aqida (Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Sultan Agung)

Article Info

Publish Date
09 Jun 2020

Abstract

This study aims to examine and analyze the influence of the executive characteristics on tax avoidance with capital intensity as an intervening variable in that LQ45 companies listed in Indonesia Stock Exchange Year 2016-2018. This study uses a quantitative approach. The study includes 28 companies LQ45 listed in Indonesia Stock Exchange within the period 2016-2018. The results showed that the executive characteristics does not affect of tax avoidance, the capital intensity of the positive effect on tax avoidance, executive characteristics positive effect on capital intensity and executives characteristics positive effect on tax avoidance through the capital intensity as an intervening variable.Keywords: Tax Avoidance, Executive characteristics, Capital intensity.

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Journal Info
Jurnal Akuntansi Indonesia
Website

Abbrev

JAI

Publisher

Universitas Islam Sultan Agung

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Indonesia (JAI) (p-ISSN : 0216-6747 and e-ISSN : 2655-9552) is published by the Department of Accounting, Faculty of Economics of Universitas Islam Sultan Agung (UNISSULA) on a regular basis (every six months). The purpose of this journal is to publish the results of accounting ...