Jurnal Ilmiah Universitas Batanghari Jambi
Vol 22, No 3 (2022): Oktober

Pengaruh Inventory Intensity, Karakter Eksekutif, Karakteristik CEO Terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) pada Tahun 2016-2020

Dudi Pratomo (Prodi S1 Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Telkom)
Muhamad Rafki Nazar (Prodi S1 Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Telkom)
Rifqi Aziz Pratama (Prodi S1 Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Telkom)



Article Info

Publish Date
31 Oct 2022

Abstract

Tax avoidance avoidance is an effort by taxpayers to reduce the amount of tax payable without violating the applicable tax provisions by exploiting the weaknesses listed in the Taxation Law and Regulations. In Indonesia, it is very possible for taxpayers to reduce the tax burden, because the tax collection system in Indonesia uses a self-assessment system. This study aims to analyze and examine the effect of Inventory Intensity, Executive Character, CEO Tenure, and CEO Narcissism on Tax Avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The sampling technique used was purposive sampling and obtained 42 sample companies with a period of 5 (five) years so that 210 samples were obtained in this study. The data analysis method in this study is panel data regression analysis using the software Eviews 10. Based on the results of this study, it was found that the Inventory Intensity, Executive Character, CEO Tenure, and CEO Narcissism variables simultaneously influence tax avoidance. While partially Inventory Intensity and Executive Character have a positive effect on Tax Avoidance, meanwhile CEO Tenure and CEO Narcissism have no effect on Tax Avoidance.

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Journal Info

Abbrev

ilmiah

Publisher

Subject

Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

Description

Jurnal Ilmiah Universitas Batanghari Jambi adalah peer-review jurnal akses terbuka yang bertujuan untuk berbagi dan diskusi mengenai isu dan hasil penelitian yang lagi hangat pada saat ini. Jurnal ini diterbitkan oleh Lembaga Penelitian dan Pengabdian pada Masyarakat Universitas Batanghari Jambi, ...