EXECUTIVE CHARACTERISTICS AND COMPANY SIZES ON TAX AVOIDANCE

  • Dani Ramdani
  • Mutiya Halimatus Sa’diyyah

Abstract

This study aims to determine the effect of executive characteristics and company size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The population in this study amounted to 136 companies and the samples used were as many as 26 companies using purposive judgment sampling. The data used is secondary data. Multiple linear regression analysis method. Based on the results of testing the hypothesis, it can be concluded that simultaneously and partially executive characteristics and company size influence tax avoidance. Keywords: executive characteristics, company size, tax avoidance.

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Published
2023-02-28