Return : Study of Management, Economic and Bussines
Vol. 2 No. 5 (2023): Return : Study of Management, Economic And Bussines

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 (Unknown)
Hasnawati, Hasnawati (Unknown)

Article Info

Publish Date
23 May 2023

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.

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Journal Info
Return : Study of Management, Economic and Bussines
Website

Abbrev

return

Publisher

PT. Publikasiku Academic Solution

Subject

Economics, Econometrics & Finance

Description

The Journal RETURN is a double blind peer-reviewed academic journal and open access to social and scientific fields. The journal is published monthly by PT. Publikasiku Academic Solution. The Jurnal RETURN provides a means for sustained discussion of relevant issues that fall within the focus and ...