PENGARUH KARAKTER EKSEKUTIF, KOMITE AUDIT, UKURAN PERUSAHAAN, LEVERAGE DAN SALES GROWTH PADA TAX AVOIDANCE

Calvin Swingly · I Made Sukartha

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Corporate Taxation and Avoidance Taxation and Legal Issues Corporate Governance and Financial Management

Abstract

ABSTRACT Tax avoidance is a tax savings actions that are still in the realm of tax law (lawful fashion). Executives character, audit committees, firms size, leverage and sales growth are used as independent variables were estimated impact on tax avoidance as the dependent variable and proxied through Cash Effective Tax Rate (CETR). This research was conducted on manufacturing firms in Indonesia Stock Exchange (IDX) 2011-2013. Data obtained by accessing the Indonesia Stock Exchange’s website. The samples in this study used nonprobability sampling method with purposive sampling technique in order to get a sample size of 41 companies and the number of observations is 123 times. Data in this study were analyzed with multiple linear analysis techniques. The results of this study indicate that the executives character and firms size has a positive effect on tax avoidance, while the negative effect of leverage on tax avoidance. Audit committee variables and sales growth has no effect on tax avoidance.

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References

2009Building theories from case study research 2010A review of tax research 2011Corporate tax avoidance and stock price crash risk: Firm-level analysis 2010The Effects of Executives on Corporate Tax Avoidance 2009Corporate Tax Avoidance and Firm Value 2009Managerial risk-taking behavior and equity-based compensation☆1990Characteristics of Risk Taking Executives 2007Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia

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2018Pengaruh Profitabilitas, Leverage, dan Kepemilikan Institusional Pada Tax Avoidance 2020Faktor-Faktor yang Mempengaruhi Penghindaran Pajak 2018Pengaruh Size, Age, Profitability, Leverage dan Sales Growth Terhadap Tax Avoidance 2019The Effect of Audit Committee, Leverage, Return on Assets, Company Size, and Sales Growth on Tax Avoidance 2021Mixed ownership reform and corporate tax avoidance: Evidence of Chinese listed firms 2019

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