THE EFFECT OF CAPITAL INTENSITY, EXECUTIVE CHARACTERISTICS, AND SALES GROWTH ON TAX AVOIDANCE

Authors

  • Levana Dhia Prawati Accounting Department, Faculty of Economics and Communication, Universitas Bina Nusantara Jl. K.H. Syahdan No. 9, Kemanggisan, Jakarta, 021 – 534 5830, Indonesia
  • Jessica Pinta Uli Hutagalung Accounting Department, Faculty of Economics and Communication, Universitas Bina Nusantara Jl. K.H. Syahdan No. 9, Kemanggisan, Jakarta, 021 – 534 5830, Indonesia

DOI:

https://doi.org/10.21512/jafa.v7i2.6378

Keywords:

tax avoidance, capital intensity, executive character, sales growth

Abstract

This study aims to examine and obtain empirical evidence about the effect of capital intensity, executive character, and sales growth on tax avoidance in Indonesia public listed consumer goods industry companies over the period of 2016-2018. Using a purposive sampling method, the sample selected in this study is 30 companies. This study uses multiple linear regression analyses to examine the effect of independent variables on the dependent variable. This study shows that capital intensity and executive characteristics have significant effects on tax avoidance. Meanwhile, sales growth has no significant effect on tax avoidance.

Dimensions

Plum Analytics

References

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Published

2020-04-20

Issue

Vol. 7 No. 2 (2020): Publish on June 2020

Section

Articles

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