E-Jurnal Akuntansi TSM
Vol. 4 No. 3 (2024): E-Jurnal Akuntansi TSM

ANALISIS CORPORATE GOVERNANCE, KARAKTERISTIK PERUSAHAAN DAN KINERJA KEUANGAN TERHADAP PENGHINDARAN PAJAK

Mevita, Mevita (Unknown)
Susanty, Meinie (Unknown)

Article Info

Publish Date
30 Sep 2024

Abstract

The purpose of this study is to obtain empirical evidence regarding the influence of company size, institutional ownership, executive characteristics, Chief Executive Officer (CEO) tenure, profitability, capital intensity and leverage on tax avoidance. The data used in this study are cyclical and non-cyclical companies listed on the Indonesia Stock Exchange from 2020 to 2022. The research sample was selected using a purposive sampling method and produced 198 data from 66 sample companies and analyzed using the multiple regression method. The results of this research show that the variables company size, profitability and leverage have an influence on tax avoidance. While the variables institutional ownership, executive characteristic, Chief Executive Officer (CEO) tenure, and capital intensity have no significant influence on tax avoidance.  

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Journal Info
E-Jurnal Akuntansi TSM
Website

Abbrev

EJATSM

Publisher

Sekolah Tinggi Ilmu Ekonomi Trisakti

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

E-Jurnal Akuntansi TSM is biannual publication issued in the month of March, June, September, and December. E-Jurnal Akuntansi TSM is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to accounting issues (financial accounting and capital ...