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Pengaruh Intensitas Modal dan Karakter Eksekutif Terhadap Penghindaran Pajak
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Institusion
Universitas Katolik Musi Charitas
Author
Adelta, Veby
Subject
L Education (General) 
Datestamp
2021-07-12 02:39:33 
Abstract :
This study aims to analyze the influence of capital intensity and executive character on tax avoidance by focusing on manufacturing companies listed in Indonesia Stock Echange in 2016-2020. The data used in this study are secondary data. The population in this study are manufacturing companies listed in Indonesia Stock Exchange. The sampling selection method used was purposive sampling and obtained 101 companies with total of 391 sampel. The analitical tool used in this study was tha linear regression analysis. The result of this research showed that capital intensity has positive effect on tax avoidance and executive character has a negative effect on tax avoidance. Keywords: Capital Intensity, Executive Character, Tax Avoidance. 
Institution Info

Universitas Katolik Musi Charitas